關於收益認列部分的幾題選擇題 - 會計

1.In accounting for is a long-term construction contract for which there is a
projectd profit. the balance in the construction-in-progress asset account
at the end of the first year of work using the completed-constract method
would be A.Zero
B.the same as the percentage-of-completion method
C.lower than the percentage-of-completion method
D.higher than the percentage-of-completion method

我選A.然後解答是C...全部完工法利益部分不是最後才認列嗎?那為什麼第一年不是0呢?

2.Kramer Manufacturing Company ships goods to Sikes Company on consignment.
When the consignd goods are delivered to Sikes.Kramer should record Sale of
Inventory Revenue
A. NO YES
B. NO NO
C. YES NO
D. YES YES

解答是B...這題我不會...ˊˋ

3.On January 1.1992 Bartell Company sold its idle plant facility to Cooper.Inc
.for 1050000. On this date the plant had a depreciated cost of 735000. Cooper
paid 150000 cash on January 1.1992. and signd a 900000 note bearing interest
at 10%. The note was payable in three annual installments of 300000 be ginning
January 1.1993. Bartell appropriately accounted for the sale under the instal
-lment method. Cooper made a timely payment of the first installment on Jan.1.
1993.of 390000. which included interest of 90000 to date of payment. At Dec.31
1993. Batell has deferred gross profit of A.153000
B.180000
C.225000
D.270000
解答是B...我算不出來...

4.On April 1.1992 Pine Construction Company entered building a fixed-price
contract to construct an apartment building for 6000000. Pine appropriately
accounts for this contract under the percentage-of-completion method.
Information relating to the contract is as follows
At December At December
31.1992 31.1993
percentage of completion 20% 60%
estimated costs at completion 4500000 4800000
income recognized (cumulative) 300000 720000
What is the amount of contract costs incurred durring the year ended
Dec.31.1993?
A.1200000
B.1920000
C.1980000
D.2880000
這題的答案為C........我一樣算不出來ˊˋ

以上4題...請高手幫我解題吧~拜託了感恩!!!

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