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【判断题】
是结果论者，子是动机论者。()A.
正确
B.
错误
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举一反三
【简答题】accrual-basis accounting
【简答题】假设我们有如下所示的一张线性表,请问该线性表类型应该如何定义?
【单选题】Which of the following is an example of an accrual?
A.
Wages incurred but not yet paid
B.
Payment of advertising 6 months in advance
C.
Purchase of supplies
D.
Revenue collected in advance
E.
All of the above
【简答题】accrual basis
【单选题】Under accrual based accounting, depreciation is a(an) ________ adjustment.
A.
Deferral
B.
Accrual
C.
Revaluation
D.
Accumulated depreciation
【简答题】Why is the accrual basis of accounting generally preferred over the cash basis?
【单选题】The accrual basis of accounting:
A.
Recognizes expenses when paid in cash.
B.
Is generally accepted for external reporting because it is more useful than cash basis for most business decisions.
C.
Recognizes revenues when received in cash.
D.
Is flawed because it gives complete information about cash flows.
E.
Eliminates the need for adjusting entries at the end of each period.
【单选题】What is an "accrual"?
A.
An entry to record deposits received from a customer for services to be provided next year.
B.
An entry that reflects accounting events or transactions after the related cash flow.
C.
An entry that reflects transactions in a period different from its corresponding cash flow.
D.
An entry to record the payment of a supplier invoice for goods received last month.
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