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 河南成教 / 中级财务会计
正确率:100%

20[多选题]
下列关于收入确认的表述中,正确的是( )


A.企业已将商品所有权上的全部风险和报酬转移给购货方才能确认收入

B.销售商品涉及现金折扣的,应当按照扣除现金折扣前的金额确定销售商品收入金额

C.销售商品涉及商业折扣的,应当按照扣除商业折扣后的金额确定销售商品收入金额

D.根据收入和费用配比原则,与同一项销售有关的收入和成本应在同一会计期间予以确认。成本不能可靠计量,相关的收入也不能确认


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