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下列收入确认中,符合现行会计准则规定的有()。A.授予客户奖励积分时,应将应收货款扣除奖励积

下列收入确认中,符合现行会计准则规定的有()。

A.授予客户奖励积分时,应将应收货款扣除奖励积分公允价值的部分确认为收入

B.客户兑换奖励积分时,应以被兑换积分占预期将兑换积分总数的比例为基础将递延收益转入收入

C.客户兑换奖励积分时,应以被兑换积分占授予积分总数的比例为基础将递延收益转入收入

D.企业在销售产品或提供劳务的同时授予客户奖励积分的,应当将销售取得的货款或应收货款在本次商品销售或劳务提供产生的收入与奖励积分的公允价值之间进行分配,与奖励积分相关的部分应首先确认为递延收益

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