“沈阳日军行动，可作为地方事件，望力避冲突，以免事态扩大，一切对日交涉，听候中央处理可也。”其中，“沈阳日军行动”是指
A．华北事变
B．九一八事变
C．七七事变
D．八一三事变
答案：B
题目分析：本题主要考查学生阅读史料，获取信息的能力，由材料中“沈阳日军行动”“一切对日交涉，听候中央处理可也”可判断材料指的是日本发动的九一八事变，国民政府采取不抵抗政策，不到半年，东北三省沦陷，东北变成日本的殖民地，故选B。
A project has estimated revenues of $10.0 million and estimated costs of $7.5 million. The following table provides information on amount billed, cash received, and cost incurred for each year of the 3-year project (data are in $ millions).（）
| Year 1 | Year 2 | Year 3 | |
| Amount billed | 3.0 | 4.0 | 3.0 |
| Cash received | 3.0 | 5.0 | 2.0 |
| Cost incurred | 2.0 | 3.0 | 2.5 |
A. Using the revenue recognition method that tends to smooth income, the company will recognize profit of $ 0.83 million in year 3.
B. If ultimate payment is assured and the cost estimates are unreliable, the company will recognize profit of $1.5 million in year 2.
C. Considering this project only and using the percentage of completion method, total assets at the end of year 3 will be $ 2.5 million.