高階BAFS-AEQN-016
Revenue is recognised when:
A. The owner withdraws cash
B. It is earned, not necessarily when cash arrives✓ 答案
C. A non-current asset is bought
D. The current ratio exceeds 2
解說
Accrual accounting records revenue when the goods or services are delivered. Cash may arrive earlier or later. Drawings and asset purchases are not revenue.