下列有关股份有限公司收入确认的表述中,不正确的有()。A.广告制作佣金应在相关广告或商业行为开下列有关股份有限公司收入确认的表述中,不正确的有()。
A. 广告制作佣金应在相关广告或商业行为开始出现于公众面前时,确认为劳务收入
B. 与商品销售收入分开的安装费,应在资产负债表日根据安装的完工程度确认为收入
C. 对附有销售退回条件的商品销售,如不能合理地确定退货的可能性,则应在售出商品退货期满时确认收入
D. 劳务开始和完成分属于不同的会计年度且劳务结果不能可靠估计的情况下,如已发生的劳务成本预计能够补偿,则应在资产负债表日按已发生的劳务成本确认收入
E
听力原文:M: Hello, Cathy, it's been a long time since we last met. How are you?
W: Not too bad.
M: Tell me what's happened, you don't look so happy as usual.
W: Well...you know what? I have had a terrible experience with a burglar. And I was so terrified that I failed to prevent him.
M: Oh, my! Where did the burglary happen?
W: In our students' dormitory.
M: Would you please tell me in detail?
W: Well, I'm not sure I can remember all the details, but it happened about 6 p.m. yesterday, and I saw a man walking up the stairs.
M: What did you do then?
W: Well, I didn't recognize him and I became suspicious, so I followed him...
M: Then what happened?
W: Well, I got frightened and tried to find someone for help. But while I was gone, he got away with quite a lot of money and a cassette recorder.
M: Why didn't you follow him into the bedrooms?
W: I should have followed him, I know. If I had raised the alarm earlier or tried to stop him, I suppose I might have prevented the theft. Now I feel so sorry for my fault.
M: Oh, it's not your fault. Cathy, you don't have to blame yourself. After all, you are still a fragile girl and it would have been dangerous for you if you angered the ruthless burglar. In my opinion, it's the school's security department who is to blame.
(23)
A. Because she has been ill for a week.
Because she failed to pass the exam.
C. Because she had an unpleasant experience with a burglar.
D. Because she didn't sleep well yesterday.