USCPA沖刺備考階段，練題時(shí)不要忘記多練一些綜合題哦。高頓網(wǎng)校USCPA小編搜集了一些USCPA的綜合大題，供考生們練習(xí)。
　　Golden, Inc. began operation of its construction division on October 1, year 1, and entered into contracts for two separate projects. The No.1 project contract price was $600,000 and provided for penalties of $10,000 per week for late completion.
　　Although during year 2 the No.1 project had been on schedule for timely completion, it was completed four weeks late in August year 3. The No.2 project’s original contract price was $800,000. Change orders during year 3 added $40,000 to the original contract price. The following data pertains to the separate long-term construction projects in progress:
　                                                                                         　No.1              No.2
　　As of September 30, year 2:
　　Costs incurred to date                                                      $360,000        $410,000
　　Estimated costs to complete                                              40,000           410,000
　　Billings 315,000 440,000 Cash collections                            275,000         365,000
　　As of September 30, year 3: Costs incurred to date            450,000          720,000
　　Estimated costs to complete – 180,000 Billings                    560,000          710,000
　　Cash collections                                                                560,000           625,000
　　Additional information
　　- Golden accounts for its long-term construction contracts using the percentage-of-completion method for financial reporting purposes and the completed-contract method for income tax purposes.
　　- Enacted income tax rates are 25% for year 2 and 30% for future years.
　　- Golden’s income before income taxes from all divisions, before considering revenues from long-term construction projects, was $300,000 for the year ended September 30, year 2. There were no other temporary or permanent differences.
　　Prepare a schedule showing Golden’s gross profit (loss) recognized for the years ended September 30, year 2, and year 3,under the percentage-of-completion method. Golden Inc.
　　SCHEDULE OF GROSS PROFIT (LOSS)
　　For the Year Ended September 30, year 2:
　　Estimated gross profit (loss):                                         No.1             No.2
　　Contract price
　　Less total costs
　　Estimated gross profit (loss)
　　Percent complete:
　　Costs incurred to date
　　Total costs
　　Gross profit (loss) recognized
　　For the Year Ended September 30, year 3: Estimated
　　gross profit (loss):
　　Contract price
　　Less total costs
　　Estimated gross profit (loss)
　　Percent complete:
　　Costs incurred to date
　　Total costs
　　Percent complete
　　Gross profit (loss) recognized
　　Less gross profit (loss) recognized in prior year
　　Gross profit (loss) recognized
　　Answer:
　　No.1                   No.2
　　$600,000         $800,000
　　$400,000         $820,000
　　$200,000         ($20,000)
　　\                           \
　　$360,000         $410,000
　　$400,000         $820,000
　　$180,000         ($20,000)
　　$560,000         $840,000
　　$450,000         $900,000
　　$110,000         ($60,000)
　　\                           \
　　$450,000         $720,000
　　$450,000         $900,000
　　100%              80%
　　$110,000        ($60,000)
　　$180,000        ($20,000)
　　($70,000)       ($40,000)