下列各项关于建造合同会计处理的表述中，正确的有（）。
A.收到的合同奖励款及追加的合同价款计入合同总收入
B.出售剩余物资产生的收益计入合同总收入
C.工程施工大于工程结算的金额作为存货项目列示
D.预计总成本超过总收入部分减去已确认合同损失后的金额确认为当期合同损失
E.如果建造合同的结果能够可靠计量，应采用完工百分比方法确认收入
参考答案：A, C, D, E
解析：选项B，出售剩余物资产生的收益冲减合同成本。
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| 1. You can buy ______in Xinyuan Clothes Store. | |||||||||||||||||||||
| A. black socks B. a red T-shirt C. a red sweater D. a black hat | |||||||||||||||||||||
| 2. The price of a sweater and a hat is______. | |||||||||||||||||||||
| A. $36 B. $40 C. $50 D. $25 | |||||||||||||||||||||
| 3. You like white and you have only eight dollars. You can take ______. | |||||||||||||||||||||
| A. a T-shirt B. a sweater C. a pair of pants D. a hat | |||||||||||||||||||||
| 4. Which (哪一个) is the most expensive(最贵的) of all? | |||||||||||||||||||||
| A. Sweater. B. Pants. C. T-shirt. D. Socks. | |||||||||||||||||||||
| 5. You only have twenty-five dollars. You can buy ______with all the money. | |||||||||||||||||||||
| A. a pair of socks and a pair of pants B. a T-shirt and a hat C. a sweater D. a T-shirt and a pair of socks | |||||||||||||||||||||