题目内容

商业外贸企业进口后内销的“货到结算”，( )。

A. 即当进口企业收到运输部门转来的到港通知时即作为对国内用户的销售实现
B. 即当进口企业收到货款时即作为对国内用户的销售实现
C. 即当进口企业收到银行转来的国外提货单等单据对外付款时即作为对国内用户的销售实现
D. 即当进口企业收到银行进账单时即作为对国内用户的销售实现

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