企业2010年12月1日销售商品一批，售价为20 000元，增值税为3 400元，现金折扣的条件为：2/10，1/20，n/30。企业于12月8日收到了商品款，则应该确认的收入为（ ）。
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1 .According to the FASB conceptual framework, which of the following statements conforms to the realization concept?
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2 .Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that a review:
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3 .甲公司销售给Y公司B产品300件，每件销售500元，价款为150 000元，对方以转账支票支付价款，不考虑其他因素，该业务账务处理为（ ）。
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4 .On December 31, Brooks Co. decided to end operations and dispose of its assets within three months. At December 31, the net realizable value of the equipment was below historical cost. What is the appropriate measurement basis for equipment included in Brooks' December 31 balance sheet?
A Current replacement cost. B Net realizable value. C Historical cost. D Current reproduction cost.
5 .Which of the following procedures would an accountant least likely perform during an engagement to review the financial statements of a nonissuer?
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8 .An accountant’s standard report on a review of the financial statements of a nonissuer should state that the accountant:
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10 .What is the underlying concept governing the recording of gain contingencies?
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