Well before his death, Peter Drucker had already become a legend. Over his 95 prolific years, he had been a true Renaissance man, and teacher of religion, philosophy and political science. But his most important contribution, clearly, is in business. What John Keynes is to economics, Druckers is to management.
In the 1980s Peter Druckers began to have grave doubts about business and even capitalism itself. He no longer saw the corporation as the ideal space to create community. In fact, he saw nearly the opposite, a place where self-interest had triumphed over the egalitarian principles he long championed. In both his writings and speeches, Druckers emerged as one of Corporate America’s most important critics. When conglomerates were the rage, he preached against reckless mergers and acquisitions. When executives were engaged in empire-building, he argued against excess staff and the inefficiencies of numerous "assistants to".
In a 1984 essay he persuasively argued that CEO pay had rocketed out of control and implored boards to hold CEO compensation to no more than 20 times what the rank and file made. He maintained that multi-million-dollar severance packages had perverted management’s ability to look out anything but itself. What particularly enraged him was the tendency of corporate managers to reap massive earnings while firing thousands of their workers. "This is morally and socially unforgivable," wrote Druckers, "and we will pay a heavy price for it. \

根据企业所得税法的规定，下列收入的确认正确的有（）。

A.权益性投资收益，按照投资方取得投资收益的日期确认收入的实现

B.利息收入，按照收付利息的日期确认收入的实现

C.租金收入，按照实际收取租金的日期确认收入的实现

D.特许权使用费收入，按照合同约定的特许权使用人应付特许权使用费的日期确认收入的实现

E.接受捐赠收入，按照实际收到的捐赠资产的日期确认收入的实现