Contractors,INC,has contracted to build a stadium for the City.The contract price is 100million.costs are estimated to be 60million,and the time to completion is three years.Compared to the completed contract method,what effect will usingthe percentage-of-completion method most likely have on a year 2 leverage ratio and year3 cash flow from operation?

which would be lower?

这个项目的收入计入CFO么？

对现金流有什么影响么？对LEVERAGE的影响要从什么角度分析呢？

谢谢大家了。