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关于劳务收入的确认和计量中，下列说法不正确的是（ 　）

单选题
2021-09-02 00:23
A、在用完工百分比法确认本期提供劳务收入时，应扣除以前会计期间累计已确认提供劳务收入的金额
B、企业在资产负债表日提供劳务交易结果不能可靠估计的情况下，如果已经发生的劳务成本预计只能部分得到补偿的，应按能够得到补偿的劳务成本确认收入，并按已经发生的劳务成本结转劳务成本
C、为特定客户开发软件的收费，应在资产负债表日按估计的成本结转
D、长期为客户提供重复的劳务收取的劳务费，在相关劳务活动发生时确认收入
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正确答案
C
试题解析
标签： 联大 河南财经政法大学 会计学 中级财务会计
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