单选题 Which of the following is least likely to be a condition necessary for revenue recognition?

A、 Cash has been collected.
B、 The goods have been delivered.
C、 The price has been determined.

【正确答案】 A

【答案解析】[解析] 根据美国证券交易委员会(SEC)的规定，在以下情况中应当对收入加以确认：(1)有证据表明买方与卖方之间已达成合意；(2)已向买方提供相关产品或服务；(3)价格已确定或可确定；(4)卖方有足够的理由确信将收到价款。
由上述规定可知，选项A的内容最不可能为收入确认的必要条件。