问题
单项选择题
As a general rule, revenue is normally recognized when（）
A. it is measurable.
B. it is measurable and received.
C. the earnings process is complete and cash receipt is assured.
答案
参考答案：C
解析：
The firm must have provided virtually all of the goods or services for which it is to be paid, and the expected cost of providing the service must be measurable. The company must also be able to reasonably estimate the probability of payment.