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【单选题】
Accrued revenues:A.
At the end of one accounting period result in cash receipts in a future period.
B.
Are listed on the balance sheet as liabilities.
C.
At the end of one accounting period often result in cash payments in the next period.
D.
Are recorded at the end of an accounting period because cash has already been received for revenues earned.
E.
Are also called unearned revenues.
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