如果商品的售价内包括可区分的在售后一定期限内的服务费，企业应在商品销售实现时，( )确认销售商品收入。
A．按售价扣除该项服务费后的余额
B．按售价
C．按服务费
D．按售价和服务费之和
参考答案：A
解析： 如果商品的售价内包括可区分的在售后一定期限内的服务费，企业应在商品销售实现时，按售价扣除该项服务费后的余额确认销售商品收入。服务费递延至提供服务的期间内确认为收入。
| 完形填空。 | |||
| Jessie's dad took her to ride in a red, blue and yellow hot air balloon. It rose from the 1 and moved slowly across the sky. Jessie 2 forests and many beautiful lakes and rivers. "Dad, I love it up here. I can see the whole world and it 3 like we're right next to the sun, so close I could 4 it.""Don't try to do that, Jessie. The 5 is ninety-three million miles away from Earth. Are your 6 that long?" Jessie's dad smiled at his daughter. Jessie looked around and said,"Look at the birds. I wish I could fly just like birds do.""Jessie, you want so many things. You need to be 7 with what you have. Not many children can have a ride in a hot air balloon." Jessie thought about it." You' re 8 , Dad. I' m lucky to be right here. I don't really want to fly like a bird." For a long time she stood in the basket 9 , and only kept her eyes 10 to look at all the wonderful sights below. | |||
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