单选题 An airplane manufacturing company routinely builds fighter jets for the U. S. armed forces. It takes fourteen months to build one jet, and the government pays for them in installments over the fourteen-month period. Which revenue recognition method should be used?

A、

A. Installment sales method.
B、

B. Completed contract method.
C、

C. Percentage-of-completion method.

【正确答案】 C

【答案解析】The percentage-of-completion method is appropriate in this case because payment is assured when dealing with the U.S. government, and cost and price estimates are assumed reliable due to the ongoing and routine nature of the contract.