2020年acca考试F7考试模拟练习（27）

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6 Yling entered into a construction contract on 1 January 2014 which is expected to last 24 months. The agreed price for the contract is $5 million. At 30 September 2014, the costs incurred on the contract were $1·6 million and the estimated remaining costs to complete were $2·4 million. On 20 September 2014, Yling received a payment from the customer of $1·8 million which was equal to the full amount of the progress billings. Yling calculates the stage of completion of its construction contracts on the basis of progress billings to the contract price. What amount would be reported in Yling’s statement of financial position as at 30 September 2014 for the amount due from the customer for the above contract?

A Nil

B $160,000

C $800,000

D $200,000

答案：D

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