3. (单选题)Cash that is restricted and not available for current operations is reported in the balance sheet as:

7. (单选题)Which of the following is not an indicator that revenue can be recognized over time?

6. (单选题)For a typical manufacturing company, the most common critical point for recognizing revenue is the date:

5. (单选题)What is the effect of bad debts on revenue recognition?

4. (单选题)Which of the following is not an approach for estimating stand-alone selling prices?

3. (单选题)Mary signed up and paid $1200 for a 6 month ceramics course on June 1st with Choplet Ceramics. As of August 1st, Choplet's accounting records would indicate:

2. (单选题)Which of the following is not an indicator that the customer is likely to have control over a good?

1. (单选题) Which of the following is a characteristic of a contract for purposes of revenue recognition?

20. (判断题)A decrease in the receivables turnover ratio indicates a decrease in the time between credit sales and cash collection.

19. (判断题) Material restructuring costs are reported as an element of income from continuing operations.

18. (判断题)A change in accounting principle that is implemented using the retrospective approach includes restating financial statements of all periods presented as if the new standard had been used in those periods.