某施工企业与业主签订了一项总金额为1800万元的建造合同，合同规定的建设工期为3年，第一年实际发生合同成本600万元，年末预计为完成合同尚需发生成本900万元，则该企业第一年确认的合同收入及合同毛利分别为( )万元。
A．594，396
B．720，120
C．900，480
D．1206，201
参考答案：B
解析：合同收入＝1800×600/(600-t-900)×100%＝720(万元) 合同毛利＝(1800-600-900)×600/(600+900)×100%＝120(万元)
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