[CFA入门] [讨论]请教一道percentage-of-completion method的题

Compared to the completed contract method of revenue recognition, will the precentage-of-completion method most likely result in higher:

                              total assets?    liabilities?

                          A:      No                No

                          B:      No                Yes

                          C:      Yes               No

                          D:      Yes               Yes

现在我有点糊涂了，total assets到底包括什么？是不是等于Liabilities+Owner's Equity? 还有，这两种确认收入的方法会影响到total assets和liabilities吗？我看了书和notes上都没有提到对资产负债表的影响，都只是说了对利润表的影响。请懂的朋友指点，谢谢。