ceciliah

vickie 您好,

      Sorry for the delay.

      在construction contract中progress billing 表示收到的付款．包含received and receivable.

format中有一项是  less:progress billings 这个包含已经收到的和还应收到的(progress billings received and receivable)

 

　所以在这道题中，９０％是progress billings received，１０％是progress billings  receivable．应该这样解答：

gross amount due from customers:                             $m

costs to date                                                              12.5

recognised profit(1.5+1)                                              2.5

progress billings(12.6/90%)                                       (14)

due from customers                                                     1.0

ceciliah

是的.这里想说一下参考资料的问题,因为讲义是在2008年6月之前做的,所以上面的部分答案跟讲课中的新准则会有出入.所以建议在做题时答案参考最新版的练习册.讲义中讲课部分的内容是和新准则一致的.