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5.收入确认与计量的五步法模型包括的步骤有:

A. 识别与客户订立的合同
B. 识别合同中的单项履约义务
C. 确定交易价格
D. 将交易价格分摊至各单项履约义务
E. 履行每一单项履约义务时确认收入

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6.企业处置下列资产发生的损益中,应当计入资产处置损溢的有:

A. 出售周转材料
B. 出售金融资产
C. 出售固定资产
D. 出售无形资产
E. 出售长期股权投资

There are twenty sentences in this section. Beneath each sentence there are four choices or phrases marked A, B, C and D. Choose one word or phrase that best completes the sentences.An unexpected strength of the book is the chance it affords Jeffrey Mason, one of the original detectives who doubted Marie, to ______ his mistakes.

A. date back
B. date to
C. look back on
D. look onto

It reminded me of George Clooney's role in Up in the Air, __________ homeless and alone.

A. primarily
B. ultimately
C. basically
D. essentially

Just remember that if you can’t buy it outright, you can’t afford it. And it won’t really be yours if you buy it ________.

A. for credit
B. on credit
C. by credit
D. with credit

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