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单项选择题

( ) A. B. C. D.

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单项选择题

Springthorpe entered into a three-year contract on 1 January 20X2 to build a factory. This is a contract where performance obligations are satisfied over time. The percentage of performance obligations satisfied is measured according to certificates issued by a surveyor. The contract price was m
Costs to date                            6
Estimated costs to complete    9
Amounts invoiced                    4
Certified complete                  40%
What amount should appear in the statement of financial position of Springthorpe as at 31 December 20X2 as contract assets/liabilities in respect of this contract?
A、2 million contract liability
C、2 million contract asset
单项选择题

有关系R(A:int, B:int, C:int), 主码为A，没有违反完整性规则的选项是_______

A．
A
B
C
1
2
3
null
1
3
B．
A
B
C
1
2
3
2
2.1
3
C．
A
B
C
1
2
3
2
1
null
D．
A
B
C
1
2
3
1
3
5
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