20×7年2月1日，甲建筑公司(本题下称“甲公司”)与乙房地产开发商(本题下称“乙公司”)签订了一份住宅建造合同，合同总价款为4700万元，建造期限2年，乙公司于开工时预付20%的合同价款。甲公司于20×7年3月1日开工建设，估计工程总成本为4500万元。至20×7年12月31日，甲公司实际发生成本1984万元，其中包括甲公司在订立合同时发生的投标费160万元。由于客户要求将原设计中采用的铝合金门窗改为隔热效果更好的塑钢门窗(属于主要结构发生变动)，甲公司预计完成合同尚需发生成本2976万元。为此，甲公司于20×7年12月31日要求增加合同价款500万元，并与乙公司达成一致意见。
20×8年度，甲公司实际发生成本2946万元，年底预计完成合同尚需发生530万元。
20×9年2月底，工程按时完工，甲公司累计实际发生工程成本5100万元(不包括投标费)。
假定该建造合同的结果能够可靠估计，甲公司采用累计实际发生合同成本占合同预计总成本的比例确定完工进度。甲公司适用的所得税税率为25%，预计未来期间不会变更；甲公司预计未来期间能够产生足够的应纳税所得额以利用可抵扣暂时性差异。
要求：根据上述资料，不考虑其他因素，回答下列第17～20题。

甲公司因该建造合同于20×7年度确认的合同毛利是( )。

A．152万元

B．96万元

C．40万元

D．38万元

     Directions: Read the following passage. Fill in the numbered blanks by using the information from

the passage.

     Write NO MORE THAN THREE WORDS for each answer.

     Maybe you are an average student. You probably think you will never be a top student. This is not necessary so, however. Anyone can become a better student if he or she wants to. Here's how:

       1. Plan your time carefully. When you plan your week, you should make a list of things that you have to do. After making this list, you should make a schedule of your time. First your time for eating, sleeping, dressing, etc. then decide a good, regular time for studying. Don't forget to set aside enough time for entertainment. A weekly schedule may not solve all your problems, but it will force you to realize what is happening to your time.

     2. Find a good place to study. Look around the house for a good study area. Keep this space, which may be a desk or simply a corner of your room, free of everything but study materials. No games, radios, or television! When you sit down to study, concentrate on the subject.

      3. Make good use of your time in class. Take advantage of class time to listen to everything the teachers say. Really listening in class means less work later. Taking notes will help you remember what the teacher says.

     4. Study regularly. When you get home from school, go over your notes. Review the important points that your teacher mentioned in class. If you know what your teacher is going to discuss the next day, read that material will become more meaningful, and you will remember it longer.

       5. Develop a good attitude about tests. The purpose of a test is to show what you have learned about a subject. They help you remember your new knowledge. The world won't end if you don't pass a test, so don't be overly worried. There are other methods that might help you with your studying. You will probably discover many others after you have tried these.