10. (单选题)Which of the following is not a characteristic of a distinct good or service?

20. (判断题)Goods or services are distinct if they are either capable of being distinct or are separately identifiable.

19. (判断题)Companies always recognize revenue when goods or services are transferred to customers for the amount the company expects to receive in exchange for those goods or services.

18. (判断题)The amount of variable consideration that can be recognized is limited to the amount for which it is probable that there won't be a significant reversal of revenue recognized to date when uncertainty resolves in the future.

17. (判断题)A common output method used to measure progress towards completion is to determine the proportion of promised goods or services that have been transferred to date.

16. (判断题) "Determine whether it is probable the seller will collect the consideration it is entitled to receive" is one of the five steps to applying the core revenue recognition principle.

15. (判断题) If an option to purchase an extended warranty at a special discount is included with a product when the product is purchased, a portion of the contract price needs to be allocated to the option.

14. (判断题)The right of return is a separate performance obligation, and a portion of the transaction price needs to be allocated to it for revenue recognition.

13. (判断题)The transaction price should be allocated to the contract's performance obligations in proportion to the stand-alone selling prices of the performance obligations.

12. (判断题)A common output method used to measure progress towards completion is to compare cost incurred to date to total costs estimated to complete the job.

11. (判断题) If the contract is not in writing, revenue cannot be recognized, even though goods have been transferred and payment is expected to be received in exchange.