NO.PZ2019120301000042
问题如下：
QuestionAn artists’ cooperative sells its artwork on a consignment basis through a local art gallery. The cooperative should most likely recognize revenue when the art gallery:选项：
A.sells the artwork.
B.remits payment for the artwork.
C.receives the artwork.
解释：
SolutionA is correct. Revenue is recognized by the cooperative when the art gallery sells the artwork because that is the point at which the risks and rewards transfer from the cooperative to a third party and the amount of revenue is measurable.
B is incorrect. This would be appropriate only if there was a significant collectability concern.
C is incorrect. This would be the usual revenue recognition timing for the sale of goods to a third party directly.
consignment是寄售 ，我理解的是只有收到货才能算确认收入，错在哪里？
