问答题 Golden company had the following transactions in October 20X7.
Sales during October
Cash　　　　　　　　　　　　　　　　　　　 $5,800 (including sales tax of $270)
Credit　　　　　　　　　　　　　　　　　　 $7,350 (including sales tax of $888)
Interest income　　　　　　　　　　　　　　$1,200
Cash received for sales made in September　$5,215 (including sales tax of $583)
What revenue income should Golden report for October? ______

A、 $17,465
B、 $15,024
C、 $13,824
D、 $13,192

【正确答案】 D

【答案解析】[考点] Recording transactions and events-Sales tax-Accounting for sales tax [难易度] 中根据权责发生制(Accrual basis)，属于本期的收入有： (1)Cash sales=5,800-270=$5,530 (2)Credit sales=7,350-888=$6,462 (3)Interest income=$1,200 (4)Total revenue=$13,192