【金多多CFA每日一练】1级-财务分析-001

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In accounting for long-term construction contracts, the percentage-of-completion method is preferable to the completed contract method when:


A)estimates of the costs to complete and the extent of progress toward completion are reasonably dependable.


B)the contracts are of a relatively short duration (less than one year).


C)lack of dependable cost estimates cause forecasts to be doubtful.

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答案：A
In accounting for long-term construction contracts, the percentage-of-completion method is preferable to the completed contract method when estimates of the costs to complete and the extent of progress toward completion are reasonably dependable.

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不错，继续。

金多多教育 发表于 2014-2-19 09:10
In accounting for long-term construction contracts, the percentage-of-completion method is preferabl ...

哇，不觉明厉啊

不错，继续。

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