【判断题】【消耗次数：1】
成本可以收回的，合同收入根据能够收回的实际合同成本确认；不能收回的，发生时做费用，不确认收入。（ ）
①
对
②
错
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相关题目
【判断题】
建造合同的结果不能可靠估计，则不能采用完工百分比法确认和计量合同收入和费用，如果合同成本能够收回的，合同收入根据能够收回的实际合同成本予以确认，合同成本在其发生的当期确认为合同费用。（ ）
①
对
②
错
【判断题】
公司确认当期合同收入时，不能根据当期与客户办理了价款结算的款项来确认当期的收入金额，公司与客户办理工程价款结算的款项并不是当期合同收入，当期合同收入应根据完工百分比法进行确认。（ ）
①
对
②
错
【多选题】
下列有关建造合同收入确认与计量的表述中，正确的有（ ）。
①
合同变更形成的收入应当计入合同收入
②
合同索赔、奖励形成的收入应当计入合同收入
③
建造合同的收入确认方法与劳务合同的收入确认方法完全相同
④
建造合同预计总成本超过合同预计总收入时，应将预计损失立即确认为当期费用
【判断题】
长期投资科目是一个资产类科目，借方登记债券实际支付的价款及其他投资按评估或合同、协议确认的价值，贷方登记到期收回的本金及出售时收回的成本，余额在借方，反映长期投资的成本。（ ）
①
对
②
错
【单选题】
下列有关建造合同收入和成本内容的表述不正确的是（ ）。
①
建造合同收入包括合同中规定的初始收入和因合同变更、索赔、奖励等形成的收入
②
因合同变更、索赔、奖励等形成的收入不构成合同初始收
③
建造合同成本包括从合同签订开始至合同完成止所发生的、与执行合同有关的直接费用和间接费用
④
如果建造合同的结果不能够可靠地估计，企业不应当确认合同收入和费用
随机题目
【单选题】
____ the front door ____, he had to enter the room through the back door.
①
Seen; painted
②
Seeing; painted
③
Being seen; being painted
④
Seeing; being painted
【单选题】
When he was a boy, he used to go there and watch ____.
①
to repair bicycles
②
bicycles to be repaired
③
bicycles being repaired
④
repairing bicycles
【单选题】
—Have you considered ____ your job as a teacher? —Yes. I like the job because a teacher is often considered a gardener.
①
?to change; to be
②
?to change; being
③
?changing; being
④
?changing; to be
【单选题】
Every one of you is looking forward ___ getting a good result. Better think carefully before writing down your answers. Wish you success!
①
?on
②
? in
③
?to
④
? of
【单选题】
— I hear ___ your grandpa ___ your grandma like watching Min Opera. — Right, just as many old people do in Fuzhou.
①
?both; and
②
?either; or
③
neither; nor
④
?not only; but also
【单选题】
Many teenagers have hobbies. But sometimes these hobbies can get ___ of schoolwork.
①
?on the way
②
?in the way
③
? by the way
④
?out of the way
【单选题】
I ___ go to bed until I ___ finished my work last night.
①
don’t; had
②
didn’t; have
③
didn’t; had
④
don’t; have
【单选题】
—Look, someone is coming. Guess who it ___ be?—I think it ___ be Tom.—I don’t think it ___ be ___.
①
?must; can; must; his
②
?may; can; must; him
③
?can; must; can; him
④
?might; must; can; himself
【单选题】
I was told yesterday that the company ___ me to Rome next week for a business conference.
①
?should have sent
②
?was going to send
③
?should be sending
④
?should send