高階bafs-u06-d04
Under the accrual concept, transactions are recorded when:
A. Revenue is earned and expenses are incurred, whether or not cash has moved✓ 答案
B. Cash is received or paid only
C. The owner's drawings are made
D. The bank statement is issued
解說
Accrual accounting matches income and costs to the period in which they occur. Cash-basis recording would report a different profit in the same period, which is why adjustments are needed at the period end.