要想更好的理解ACCA考試的每一個知識點，不僅要從教材上進行學習，學員也可以通過練習的方式去總結(jié)知識點的用法。今天融躍小編給大家分享，ACCA考試Cash Basis Accounting怎么理解？
Concept:
Accounting that records only transactions in which cash is received or paid.
戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”
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
ACCA學員在做題的時候，需要對知識點有全面的了解才可以。ACCA考試的內(nèi)容有很多，學員要重視每一個知識點的學習，直至自己完全理解并能夠很好的運用才可以。
如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
