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　　An oil exploration company has been contracted to dig 100 exploratory holes for $200,000. The cost to complete this job is estimated to be $150,000, but the company doesn recognize any of the $50,000 profit until the job is completed. Which revenue recognition method is being used?
　　A)Cost recovery method.
　　B)Completed contract method.
　　C)Percentage-of-completion method.
　　答案：B
　　解析：The completed contract method doesn't recognize revenue and expense until the contract is completed. The percentage-of-completion method would have recognized a portion of the $50,000 profit prior to completion.
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