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NEW QUESTION: 1
건설 회사가 완료율 [원가 기준] 수익 인식 방법을 사용하는 경우 1 년차 장기 계약에서 인식 할 수익 금액은 다음과 같습니다.
A. 4,705,882 달러
B. US $ 6,000,000
C. US $ 5,000,000
D. US $ 3,000,000
Answer: A
Explanation:
Under the cost-to-cost approach to determining the stage of completion of the contract, the stage of completion equals contract costs incurred to date divided by the most recent estimate of total contract costs Hence, the revenue to be recognized in the first year is US $4,705,882 [$10,000,000 $4,000,000 $8,500,000.)]. amount equals costs incurred plus recognized profit. On January 1, Year 1, a construction company signed a contract with a property management firm involving the construction of a large urban office tower. The total price of constructing the tower was agreed to be US $10 million with US $2 million being paid on the date of the agreement. Construction began immediately upon the signing of the contract and was expected to take 3 years to complete. The original estimate of total construction costs was US $8 million. During the year ended De _ _tuber 31, Year 1, US $4 million of construction costs were incurred, and engineering estimates indicated that the office tower was 30% complete at year-end. At year-end, the revised estimate of total construction costs was US. million and the property management firm had been billed a further US $4 million, although only US $1 million of that amount had been collected by year-end.

NEW QUESTION: 2
The essence of Lean is to concentrate effort on ____________________ while improving process flow to achieve speed and agility at lower cost.
A. Defect removal
B. Overtime reduction
C. Rework reduction
D. Removing waste
Answer: D
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 3
What is the purpose of using a build tool in software development?
A. It complies source code into binaries and executables.
B. It provides a way to edit source code using a graphical interface.
C. It is a manual process that is followed to build software.
D. It tracks bugs and incidents in a built application.
Answer: A