[单选题] 提问人:匿名网友 提问时间:2021-08-24

注册会计师在检查被审计单位是否应当确认收入时,被审计单位的下列做法正确的有( )。


A .采用交款提货方式销售商品,在开具销售发票时确认营业收入
B .预收一批货款,在收到款项时确认营业收入
C .签订3年期工程合同,在合同约定付款时确认营业收入
D .采用托收承付方式销售商品,在发出商品且办妥托收手续时确认营业收入

提问人:匿名网友 提问时间:2021-08-24

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