问题
单项选择题
The calculation of the income recognized in the third year of a five-year construction contract accounted for using the percentage-of-completion method includes the ratio of:（）
A. costs incurred in year 3 to total estimated costs.
B. total costs incurred to date to total billings to date.
C. total costs incurred to total estimated cost.
答案
参考答案：B
解析：
The percentage of completion method recognizes revenues in proportion to the proportion of expenses incurred.