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EmilyZhou · 2024年09月30日

为什么不选accural， accural不是权责发生制吗？

  1. CFA I
  2. FRA

NO.PZ2016012102000027

问题如下：

Which of the following principle requires that expenses incurred to generate revenue are recognized in the same accounting period as the revenue?

选项：

A.

Accrual.

B.

cash based.

C.

Matching.

解释：

C is correct.

The matching principle requires that expenses directly related to revenue generation are recognized in the same period as the revenue.

考点：matching principle的定义

配比原则要求某个会计期间或某个会计对象所取得的收入应与为取得该收入所发生的费用、成本相匹配，以正确计算在该会计期间、该会计所获得的净损益。

为什么不选accural， accural不是权责发生制吗？

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1 个答案

王园圆_品职助教 · 2024年10月01日

同学你好，是因为没有accrual 这种原则哦

请看以下讲义截图，黄色部分，expense的确认的三大原则里根本就没有A和B这两个选项，所以这两个选项其实都是凑数混淆视线的哦

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