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参考解析：
刷刷题刷刷变学霸
举一反三
【单选题】Most gulls don"t bother to learn more than the simplest facts of flights how to get from shore to food and back again. For most gulls, it is not flying that matter, but eating. For this gull, though, ...
A.
They wanted to learn from Jonathan Livingston Seagull in practicing flight skills
B.
His parents encouraged Jonathan Livingston Seagull to improve his techniques
C.
They felt shameful when they saw the low flying by Jonathan Livingston Seagull
D.
They could not understand why Jonathan Livingston Seagull spent energy and time experimenting slides
【单选题】下列关于交款提货方式销售商品的说法中，不正确的是（）。
A.
交款提货销售商品是指购买方已根据企业开出的发票账单支付货款并取得提货单的销售方式
B.
这种销售方式下，通常在企业开出发票账单收到货款时确认收入
C.
这种销售方式下，购货方支付货款取得提货单时，企业并未交付商品
D.
这种销售方式下，通常在企业发出商品时确认收入