關於收益認列部分的幾題選擇題 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 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
題目是問在建工程帳戶，
不是問工程利益，
只要有投入成本並且整個工程預計有利益，
那就不會是0，
又因為無法認列工程利益，故答案應為C

: 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
因為是承銷品，
所以不會認列以上收入，
而是佣金收入。

: 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...
分期付款銷貨，
分期銷貨價格和現銷價格的差額即為遞延利益，也是利息收入，
本題利息收入三年合計為
(900,000+600,000+300,000)x10%
=180,000


: 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!!!
93年累積投入成本=4,800,000x60%=2,880,000
92年　,,,　　　 =4,500,000x20%=900,000
得出93年投入成本。

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中會已多年沒接觸，
如有誤還請指正。

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