CFA一级考试【 Financial Statement Analysis】习题160217

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In accounting for long-term construction contracts, the percentage-of-completion method is preferable to the completed contract method when:
A. the contracts are of a relatively short duration (less than one year).
B. estimates of the costs to complete and the extent of progress toward completion are reasonably dependable.
C.  lack of dependable cost estimates cause forecasts to be doubtful.
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