题目内容
（请给出正确答案）
[主观题]
When was a rabies vaccine developed？A．In 1976.B．In 1867.C．In 1881.D．In 1882.
When was a rabies vaccine developed？
A．In 1976.
B．In 1867.
C．In 1881.
D．In 1882.
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发布时间：2022-01-07
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Springthorpe Co entered into a three-year contract on 1 January 20X2 to build a factory. This is a contract where performance obligations are satisfied overtime. The percentage of performance obligations satisfied is measured according to certificates issued by a surveyor. The contract price was $12 million. At 31 December 20X2 details of the contract were as follows: $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 Co as at 31 December 20X2 as contract assets/liabilities in respect of this contract?
A、$1 million contract liability
B、$2 million contract liability
C、$1 million contract asset
D、$2 million contract asset
