Accrual basis accounting权责发生制
A. may recognize revenue before cash is received.
B. allows for easy manipulation of revenue and expense.
C. recognizes expense only if paid in cash.
D. all of the above are true.
查看答案
With the accrual basis权责发生制 of accounting, it is appropriate to recognize revenue from a credit sale
A. on the date the account is collected in full.
B. each time a payment on an account balance is received.
C. on the date of the sale.
D. either on the date of the sale or when the amount of the sale is collected.
When a business performs a service, makes a sale, or incurs an expense, the accountant records the transaction. This is an example of:
A. the cash basis of accounting
B. a competent accountant
C. the accrual basis of accounting
D. treating cash receipts and payments as infrequent or unusual transactions
which of the following is not the current liability?
A. withheld income taxes
B. deposits received from customers
C. deferred tax payable
D. all of these
Accrual basis权责发生制 is not based on cash transactions; instead it is based on the （）, indicating that expenses must be matched with revenue.
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