问题
单项选择题
An analyst does research about revenue recognition andgathers the following information about a construction contract with outcome that can be reliably measured:
·Estimated total revenues to be collected is $250000
·Estimated total costs to be incurred is $175000
·Cash collected during year 1 is $100000
·Costs incurred during year l is $ 80 000（）
Assuming the project will be completed after 4 years, the revenue from the contract recognized for year 1 is closest toA. $0
B. $142857
C. $114285
答案
参考答案：C
解析：
因为工程合同的收益可以预期，所以采用完工百分比法按照工程的进度来确定收入。revenue=($80000/$175000)×$250000=$114285，采用完工百分比法是在工程完成后，才确认收入、费用与利润。