ACCA考試Cash Basis Accounting怎么理解？

要想更好的理解ACCA考試的每一個(gè)知識(shí)點(diǎn)，不僅要從教材上進(jìn)行學(xué)習(xí)，學(xué)員也可以通過(guò)練習(xí)的方式去總結(jié)知識(shí)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.

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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

ACCA學(xué)員在做題的時(shí)候，需要對(duì)知識(shí)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(shí)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。

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