问题
多项选择题
结账是餐厅对客服务的重要环节，其服务质量的高低对客人的心理影响很大，也直接关系到餐饮经营的成果。若客人使用信用卡结账时，服务员应注意（）。
A.确认信用卡是否为本饭店接纳
B.请客人出示有效证件
C.检查信用卡有效期
D.核对持卡人签名是否与信用卡背后签名一致
答案
参考答案：A, C, D
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结账是餐厅对客服务的重要环节，其服务质量的高低对客人的心理影响很大，也直接关系到餐饮经营的成果。若客人使用信用卡结账时，服务员应注意（）。
A.确认信用卡是否为本饭店接纳
B.请客人出示有效证件
C.检查信用卡有效期
D.核对持卡人签名是否与信用卡背后签名一致
参考答案：A, C, D
Indata Company sold a specially manufactured item for $ 5000000 on December 31,2006. The item was sold on an installment sale basis, with $1000000 paid on the date of the sale and $ 4000000 to be paid in four annual installments of $1000000 plus interest at the market rate of 6 percent. Indata’ s tax rate is 40 percent and its costs to construct the item were $ 2500000. Indata recognizes the entire amount of the sale as income on the date the sale is made for accounting purposes, but not until cash is received for tax purposes. On its balance sheet dated December 31,2006, Indata will, as a result of the transaction described above, increase its deferred tax:
A．
| A. liability by $ 200000. |
B．
| B. asset by $ 800000. |
C．
| C. liability by $ 800000. |