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    <p style="line-height: 150%;"><span style=";font-family:Calibri;line-height:150%;font-size:14px"><span style="font-family:宋體">甲公司向客戶銷售一臺(tái)電腦和空調(diào),總價(jià)款為</span>30 000<span style="font-family:宋體">元。電腦于當(dāng)日交付,空調(diào)于</span><span style="font-family:Calibri">10</span><span style="font-family:宋體">日后交付并免費(fèi)安裝,且在空調(diào)交付后,甲公司才有權(quán)收取全部合同對(duì)價(jià)。假定上述電腦和空調(diào)分別構(gòu)成單項(xiàng)履約義務(wù),電腦交付給客戶時(shí),客戶即取得其控制權(quán)。電腦的單獨(dú)售價(jià)為</span><span style="font-family:Calibri">10 000</span><span style="font-family:宋體">元,空調(diào)的單獨(dú)售價(jià)為</span><span style="font-family:Calibri">30 000</span><span style="font-family:宋體">元。甲公司均按時(shí)交付。不考慮其他因素,甲公司的下列會(huì)計(jì)處理中,不正確的是(?。?。</span></span></p>
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