ACCA考試Cash Basis Accounting怎么理解?

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.

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ACCA考試

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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