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CFA考试(Level Ⅰ) - 相关题库
单选题 编号:2692940
1. A company that uses International Financial Reporting Standards (IFRS) entered into a three-year construction project with a total contract price (all figures in thousands) of $5,300 and expected costs of $4,400. At inception, the outcome of the contract could not be reliably measured, but the company did expect to recover its costs. Actual results are shown in the following table:

The amount of revenue (inthousands) the companyrecognizedin Year2 was closest to:
  • A.$0.
  • B.$2,409.
  • C.$2,000.

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