单选题 How should the proceeds received from the advance sale of tickets to a sporting event be treated by the seller, assuming the tickets are nonrefundable?

A、 Revenue is deferred until the sporting event is held.
B、 Revenue is recognized to the extent that costs have been incurred.
C、 Unearned revenue is recognized to the extent that costs have been incurred.

【正确答案】 A

【答案解析】[解析] 只有在赛事举行后，出售方才能对相关收入进行确认。这是因为，尽管门票不可退还，但门票出售方仍承担举行赛事的义务。