2. 外语
  3. An accounting system that records income when earned and expenditures when the liability is incurred operates on a/an______.

An accounting system that records income when earned and expenditures when the liability is incurred operates on a/an______.

admin2011-01-24  62
问题 An accounting system that records income when earned and expenditures when the liability is incurred operates on a/an______.
选项 A、cash basis
B、cumulative basis
C、deferred basis
D、accrual basis
答案D
解析 答案为D项。本题叙述的是权责发生制(accrual basis)的会计制度，即指在收入和费用实际发生时进行确认，即使该费用或收入尚未支付或收到。它是国际公认的会计原则。而现金收付制(cash basis)或称收付实现制是以收到或支付现金作为确认收入和费用的依据。故本题选D项。
转载请注明原文地址:https://kaotiyun.com/show/drYd777K
本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
0

FECT综合（现代金融业务）

金融英语（FECT）

相关试题推荐
随机试题
最新回复(0)