问题
单项选择题
An analyst does research about revenue recognition in special cases and gathers the following information about a construction contract which will be completed in 5 years:
·Total contract sales price is $24,000000
·Estimated total cost is $12000000
·Costs incurred in year 1 is $4000000
·Costs incurred in year 2 is $6000000
Under percentage-of-completion method, revenue recognized in Year 2 is closest to :（）
A. $0
B. $8000000
C. $12000000
答案
参考答案：C
解析：
$6000000/$12000000×$24000000=$12000000。