NO.PZ2024011002000018
问题如下：
A retailer provides credit cards only to its most valued customers who pass a rigorous credit check. A credit card customer ordered an item from the retailer in May. The item was shipped and delivered in July. The item appeared on the customer’s July credit card statement and was paid in full by the due date in August. The most appropriate month in which the retailer should recognize the revenue is:选项：
A.May. B.July. C.August.解释：
The appropriate time to recognize revenue would be in the month of July; the risks and rewards have been transferred to the buyer (shipped and delivered), the revenue can be reliably measured, and it is probable that the economic benefits will flow to the seller (the rigorous credit check was completed). Neither the actual payment date nor the credit card statement date is relevant here.不太记得全部了，就是说买演唱会门票，门票是不可以退的，问什么时候确认收入？是要看完演出才能确认收入还是付钱了就可以确认收入？可以提点一下吗。
