问题 单项选择题

2011年1月1日,甲建筑公司与客户签订承建一栋厂房的合同,合同规定2013年3月31日完工;合同总金额为1800万元,预计合同总成本为1500万元。2011年12月31日,累计发生成本450万元,预计完成合同还需发生成本1050万元。2012年12月31日,累计发生成本1200万元,预计完成合同还需发生成本300万元。2013年3月31日工程完工,累计发生成本1450万元。假定甲建筑公司采用累计发生成本占预计合同总成本的比例确定完工进度,采用完工百分比法确认合同收入,不考虑其他因素。甲建筑公司2012年度对该合同应确认的合同收入为()。

A、540万元

B、900万元

C、1200万元

D、1440万元

答案

参考答案:B

解析:【答案解析】本题考查的知识点是:建造合同收入。2011年确认收入金额为=1800×450/(450+1050)=540(万元);2012年应该确认收入=1800×1200/(1200+300)-540=900(万元)。

阅读理解

Yucai Middle School will have a School Day on Friday.Students don't need to have any classes.Instead,they are going to do a lot of things for fun.Here is a poster for it.

The most wonderful game of the year

Meet our school basketball stars

Basketball Court 3:00 p.m.— 5:00 p.m.

Tel:375 — 7682

 Water Sports

It's really cool!

Xingsha Beach The whole afternoon

Tel:375 — 7442

Talent Show

Are you good at singing,dancing,acting or playing the guitar?

Come and show yourself!

Music Hall 7:00 p.m.— 9:00 p.m.

Tel:375 — 9876

Chess is fun!

Different kinds of chess

Who will win at last?

Chess Club  8:00 a.m.— 10:30 a.m.1:00 p.m.— 3:30 p.m.

Tel:375 — 7465

For further information,please call the school office.Just do it! Enjoy yourself!

小题1:You can _______  in the morning or in the afternoon.

A.have the chess competition

B.go to the talent show

C.watch the basketball game

D.have water sports小题2:If you want to see the school basketball stars,you can go at _______.

A.8:00 a.m.— 10:30 a.m.

B.3:00 p.m.— 5:00 p.m.

C.1:00 p.m.— 3:00 p.m.

D.7:00 p.m.— 9:00 p.m.小题3:You can have water sports _______.

A.at Xingsha Beach

B.at the music hall

C.at the basketball court

D.at the chess club小题4:If you are good at singing and dancing,you should call at _______.

A.375-7682

B.375-7442

C.375-9876

D.375-7465小题5:If you want to learn about further information,what should you do?

A.See the poster.

B.Ask your classmates.

C.Call the school office.

D.Go to the school office.

单项选择题