2. 外语
  3. Which of the following is not true?______.

Which of the following is not true?______.

admin2011-01-24  52
问题 Which of the following is not true?______.
选项 A、GAAP requires that businesses use accrual-basis accounting.
B、In accrual-basis accounting, when the business performs a service, makes a sale, or incurs an expense, the accountant should record the transaction, whether or not cash has been received or paid.
C、In cash-basis accounting, cash receipts are treated as revenues and cash payments are handled as expenses.
D、Accrual-basis accounting records only noncash transactions such as sales on account, depreciation expense, accrual of interest and other expenses incurred but not yet paid.
答案D
解析 答案为D项。权责发生制既可以用于非现金交易，如赊销(sales on account)、折旧费用(depreciation expense)、利息和其他待付费用的分摊等，也可用于现金交易。故本题选D项。
转载请注明原文地址:https://kaotiyun.com/show/mMYd777K
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)