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问题 选择题

中国人民银行决定，从2011年4月21日起，上调存款类金融机构人民币存款准备金率0.5个百分点。这属于运用宏观调控的 （   ）

A．经济手段

B．法律手

C．行政手段

D．道德手段

答案

A

单项选择题

In 2005, Wilson, Inc. entered into a long-term construction contract with the Gordon School District to construct an elementary school for $ 20 million. The cost to complete the contract has been reliably estimated at $15 million. During 2005, costs of $ 7.5 million were incurred under the contract. A total of $ 9 million in advance billings were made and $ 5 million of those billings were received in cash. If Wilson used the percentage-of-completion method to account for this contract, Wilson, Inc.’s balance sheet as of December 31, 2005, will show a balance of:（）

A. $ 4 million in the Net Construction-in-Progress asset account.

B. $ 4 million in the Net Advance Billings liability account.

C. $ 1 million in the Net Construction-in-Progress asset account.
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判断题

针对外国敌对势力干涉中国统一和搞“台湾独立”的阴谋，我们不能承诺放弃使用武力。 ()

A．正确

B．错误
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