第3题: [单项选择]某跨年度项目的合同总收入9500万元，预计合同总成本8500万元，资产负债表日以前会计年度累计已确认的收入为6000万元，该工程现已完成工程进度的80%，则当期应确认的合同收入为( )万元。 A. 1600 B. 2000 C. 3200 D. 4000 参考答案:B 答案解析:[考点] 1Z102062 掌握建造合同收入的核算 [解析] 当期确认的合同收入：合同总收入×完工进度-以前会计年度累计已确认的收入 =9500×80%-6000=1600万元。
第27题: [单项选择]A. From the ones they are familiar with to the difficult ones. B. From the short ones to the long ones. C. From the complicated ones to the easy ones. D. From the ones they are confident of to the more difficult ones. 参考答案:D 答案解析:[听力原文] According to the passage, what kind of order do students usually follow when they answer q
