| 正文 |
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點的解析和練習(xí)，希望大家查漏補缺，對考試有所幫助。
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
|
| 導(dǎo)航大圖 | |
| 責(zé)任編輯 | |
| 導(dǎo)語 | |
| 大標題 | |
| 標題一 | |
| 標題二 | |
| 標題三 | |
| 標題四 |
相關(guān)熱點：
上一篇：上一篇：ACCA考點詳解之會計的分類
下一篇：下一篇：ACCA考試F4《公司法與商法》輔導(dǎo)講義
