单选题 A company entered into a three-year construction project with a total contract price of $5.3 million and expected cost of $4.4 million. The following table provides cash flow information relating to the contract:

A
B、 Year 1
C、 Year 2
D、 Year 3
E、 costs incurred and paid
F、 $6000000
G、 $3000000
H、 $8000000
I、 amounts billed and payments received
J、 $1200000
K、 $2800000
L、 $1300000

【正确答案】 C

【答案解析】[分析] 完成百分比法主要适用于项目的成本和收入能够比较可靠地加以预估的情况。相应地，收入、费用和利润应在工程进行时加以确认。完成工程的百分比是通过期间的总产本占项目全部预期成本的比例来加以衡量的。