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> <a href='/jianzao/'>一級建造師</a> > <a href='/jianzao/stzx/'>試題中心</a> > <a href='/jianzao/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://www.accreditedmedicalassistantprograms.com/zhuanti/2026zhounianqing/index.shtml?gg=sylm" target="_blank" title="校慶活動"><img src="/upload/resources/image/2026/03/09/608561.png" alt="校慶活動" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>幾項(xiàng)合同應(yīng)該合并為同一合同，需要滿足的條件包括（?。?。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2020-04-01 15:35</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;">目前階段，有許多考生都已經(jīng)開始為2020年一級建造師考試做準(zhǔn)備，建設(shè)工程教育網(wǎng)就為大家整理了一級建造師《建設(shè)工程經(jīng)濟(jì)》的模擬題與答案解析，供考生們參考學(xué)習(xí)，助大家一臂之力！</p><section data-id="1796" style="white-space: normal;"><section style="border: none; margin: 0.5em 0px; box-sizing: border-box; padding: 0px;"><section style="height: 2em; display: inline-block; font-weight: inherit; text-align: center; text-decoration: inherit; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; background-color: rgb(255, 255, 255);"><section style="padding: 0px 0.3em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-top: 0.1em solid rgb(102, 102, 103); border-bottom: 0.1em solid rgb(102, 102, 103); border-left: 0.1em solid rgb(102, 102, 103); border-right-style: none; overflow: hidden; border-right-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"><section style="box-sizing: border-box; color: inherit;"><strong style="color: inherit; text-decoration-line: inherit;">多</strong><strong>選題 </strong></section></section><section style="display: inline-block; vertical-align: top; height: 2em; border-bottom: 0.1em solid rgb(102, 102, 103); border-right: 0.1em solid rgb(102, 102, 103); margin-left: -0.6em; width: 1.2em; transform: skew(30deg); border-top-color: rgb(102, 102, 103); border-left-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"></section><section style="width: 0px; display: inline-block; vertical-align: middle; margin: 0em; border-top: 1.8em solid rgb(102, 102, 103); border-bottom-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; border-left: 1em solid transparent !important; border-right: 1em solid transparent !important;"></section></section><section style="width: 0px; height: 0px; clear: both; color: inherit;"></section></section></section><p style="text-indent: 2em; text-align: left;">幾項(xiàng)合同應(yīng)該合并為同一合同，需要滿足的條件包括（?。?/p><p style="text-indent: 2em; text-align: left;">A.每項(xiàng)合同涉及到的資產(chǎn)均有獨(dú)立的建造計劃</p><p style="text-indent: 2em; text-align: left;">B.基于同一商業(yè)目的而訂立并構(gòu)成一攬子交易</p><p style="text-indent: 2em; text-align: left;">C.各單項(xiàng)合同的結(jié)果能夠可靠地估計</p><p style="text-indent: 2em; text-align: left;">D.合同的對價金額取決于其他合同的定價或履行情況</p><p style="text-indent: 2em; text-align: left;">E.每份合同中所承諾的部分商品構(gòu)成準(zhǔn)則規(guī)定的單項(xiàng)履約義務(wù)</p><p style="text-indent: 2em; text-align: left;">『正確答案』BDE</p><p style="text-indent: 2em; text-align: left;">『答案解析』本題考查的是收入的確認(rèn)。企業(yè)與同一客戶（或該客戶的關(guān)聯(lián)方）同時訂立或在相近時間內(nèi)先后訂立的兩份或多份合同，在滿足下列條件之一時，應(yīng)當(dāng)合并為一份合同進(jìn)行會計處理：（1）該兩份或多份合同基于同一商業(yè)目的而訂立并構(gòu)成一攬子交易。（2）該兩份或多份合同中的一份合同的對價金額取決于其他合同的定價或履行情況。（3）該兩份或多份合同中所承諾的商品（或每份合同中所承諾的部分商品）構(gòu)成準(zhǔn)則規(guī)定的單項(xiàng)履約義務(wù)。</p><p style="text-indent: 2em; text-align: left;"><strong style="text-indent: 2em;"><span style="color: rgb(151, 72, 6);">本題涉及知識點(diǎn)：<span style="text-indent: 28px;">收入的確認(rèn)</span></span></strong></p><p style="text-indent: 2em; text-align: left;">以上就是為大家分享的2020年一級建造師《建設(shè)工程經(jīng)濟(jì)》模擬題，建設(shè)工程教育網(wǎng)將持續(xù)關(guān)注2020年一級建造師考試的相關(guān)信息。更多2020年一級建造師考試內(nèi)容，盡在建設(shè)工程教育網(wǎng)一級建造師欄目！</p><p style="text-indent: 2em; text-align: left;"><strong>推薦：</strong></p><p style="text-indent: 2em; text-align: left;"><a href="http://www.accreditedmedicalassistantprograms.com/jianzao/bkzl/zh20200316113020.shtml?gg=ptt6" target="_blank">一級建造師高分學(xué)員備考經(jīng)驗(yàn)分享</a></p><p 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