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下列情形中,属于为了达到粉饰报表的目的而虚增或提前确认收入的有()。

发布日期:2020-04-11

下列情形中,属于为了达到粉饰报表的目的而虚增或提前确认收入的有()。
A

利用与未披露关联方之间的资金循环虚构交易

B

采用以旧换新的方式销售商品时,以新旧商品的差价确认收入

C

选择与销售模式不匹配的收入确认会计政策

D

通过隐瞒售后回购协议,将以售后回购方式发出的商品作为销售商品确认收入

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