要想更好的理解ACCA考試的每一個(gè)知識點(diǎn)，不僅要從教材上進(jìn)行學(xué)習(xí)，學(xué)員也可以通過練習(xí)的方式去總結(jié)知識點(diǎn)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(xí)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(xué)員在做題的時(shí)候，需要對知識點(diǎn)有全面的了解才可以。ACCA考試的內(nèi)容有很多，學(xué)員要重視每一個(gè)知識點(diǎn)的學(xué)習(xí)，直至自己完全理解并能夠很好的運(yùn)用才可以。
如果你在ACCA課程學(xué)習(xí)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(jìn)行課程的解答。同時(shí)還可以試學(xué)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。
