题目内容（请给出正确答案）

[主观题]

Data Corp. manufactures and sells computer equipment. The following information isavailabl

Data Corp. manufactures and sells computer equipment. The following information is

available concerning a transaction between Data and Venture, Inc.:

On November 30, 2001 Data Corp. received a signed purchase order from Venture Inc.

for 100 model D computers at a price of $150,000. Under the terms of the purchase

order, Data arranges and pays for shipping, risk of ownership passes upon delivery,

and the transaction is not subject to revocation.

On December 29, 2001 100 model D computers were shipped from Data Corp.抯

factory.

On December 31, 2001 Data Corp. received cash payment for the computers in the

amount of $150,000.

On January 2, 2002 the computers were received at Venture, Inc.抯 headquarters.

Data Corp. should recognize $150,000 of revenue as of:

A.January 2, 2002.

B.November 30, 2001.

C.December 29, 2001.

D.December 31, 2001.

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Which of the following statements are TRUE?

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第2题

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第3题

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第4题

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第5题

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