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NEW QUESTION: 1
컨설턴트가 일회성 컨설팅 서비스를 제공했습니다. 이 고객에게 지불 기준이 될 수 있는 문서를 제공하기 위한 컨설턴트의 최선의 선택은 무엇입니까?
정답을 선택하십시오.
응답:
A. 컨설팅 서비스의 수익을 기록할 수동 분개를 만듭니다.
B. 서비스 제공을 반영하는 품목 유형 배달을 작성하십시오.
C. 서비스, G / L 계정 및 가격이 포함된 행이 있는 서비스 유형 A / R 송장을 입력하십시오.
D. 텍스트 행을 사용하여 품목 유형 A / R 송장에 서비스 및 단가를 지정하십시오.
Answer: C
NEW QUESTION: 2
Under accrual accounting, which of the following is/are correct?
I. Revenues are recognized when cash is received.
II. Expenses do not always involve cash flows.
III. Revenues and the related costs are matched in the same period.
IV. The reported income is a good indicator of the firm's current performance.
A. I & II
B. I, II, III & IV
C. II, III & IV
D. I & III
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Accrual accounting requires that revenues and gains be recognized when earned and expenses and losses be recognized when incurred. Hence, revenue recognition is completely separate from cash flows.
In the sales process, the earnings process is completed when goods are delivered and that's when revenue is recognized under accrual accounting.
NEW QUESTION: 3
A. Option E
B. Option A
C. Option C
D. Option B
E. Option F
F. Option D
Answer: A,D,F