NO.PZ2016012102000011
问题如下:
An engineer installed the printer for company A on Aug 30 and sent the invoice to the company on Sep 2. If the engineer and the company both prepare financial statements under the accrual method on Aug 31, how this transaction will be recognized by each of them ?
选项:
A.
B.
C.
解释:
A is correct.
The engineer provided the service before paid. So the engineer will record this transaction as accrued revenue and company A will record it as accrued expense.Because the invoice has not been sent out by the statement date, it can not be shown in accounts receivable or accounts payable.
如题,该两者概念如何区别,我选的B