An analyst does research about revenue rec

问题单项选择题

An analyst does research about revenue recognition. Which of the following criteria is not required for the recognition of revenue from the sale of goods under U. S. Generally Accepted Accounting Principles (U. S. GAAP) （）

A. There is evidence of an arrangement between buyer and seller.

B. The seller is reasonable sure of collecting money.

C. The amount of revenue can be measured reliably.

答案

参考答案：C

解析：

U．S．GAAP收入确认的4个标准如下：

·买卖双方有清晰的协议关系；

·商品已经给予购买方或服务已经提供给购买方；

·价格已经确定或者能够被确定；

·卖方能够合理地确信收到货款。

而收入可以被可靠的测算是属于IFRS中对于收入确认的标准。