题目
题目
单项选择题

Accrual accounting recognises incomes and expenses:

选项
A.When cash is received or paid.
B.When they are earned or incurred, regardless of cash flow.
C.Only at the end of the accounting period.
D.When the financial statements are prepared.
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标准答案
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思路分析
Accrual accounting focuses on the timing of economic events rather than cash movements, so it recognizes incomes and expenses when they are earned or incurred, not when cash changes hands. Option 1: 'When cash is received or paid.' This de......Login to view full explanation

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Which of the following is true with respect to accrual accounting?

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