發(fā)布時(shí)間：2015-09-09 11:48 來源：高頓網(wǎng)校 我要發(fā)言 [字號(hào)：大 中 小]
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高頓網(wǎng)校小編為各位ACCA學(xué)員整理了一些考試必備知識(shí)點(diǎn)的解析和練習(xí)，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。
Cash Basis Accounting
★Concept:
Accounting that records only transactions in which cash is received or paid.
★Tips:
1.Cash-basis accounting records only cash transactions:cash receipts and cash payments. Cash receipts are treated as revenues, and cash payments are handled as expenses.
★Sample:
【single selection】Masters Consulting had the following selected transactions in August. Which transaction would not be recorded under the cash basis accounting（ ）
A．Prepaid insurance for August through December, $1,000.
B．Purchased software for cash, $800.
C．Purchased computer on account,$1,600.
D．Paid account payable from August 19.
Answer: C
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| 標(biāo)題一 | |
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