[CFA level 1模拟真题]Version 1 Questions－Q25 face, contract, balance, company, method

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Q25. what is the cumulative effect of the contract on the cash balance that would have been recorded on the company's balance sheet at the end of yeas 2 using the:

Percentage-completion method?                 Completed contract method?

A,.      $400,000                                          $ 0

B.       $400,000                                      $400,000

C.       $2,800,000                                        $0

D.      $2,8000,000                                    $400,000

 

答案和详解如下：

Q25.  B      Study Session 7.34.c

The amount of cash recorded is identical for both methods and is equal to the total cash received less total costs incurred.. At the end of year 2, a total of $4 million had been billed and collected but only $3.6 million in cost had .been incurred.

 

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