Using accrual accounting,expenses are recorded and reported only ().

A.when they are incurred, whether or notcash is paid

B.when they are incurred and paid at thesame time

C.if they are paid before they areincurred

D.if they are paid after they are incurred

A capital expenditure results in a debit to ()

A. an expense account

B. a capital account

C. a liability account

D. an asset account

Windows 系统的用户帐号有两种基本类型 : 全局帐号 (Global Accounts) 和本地帐号(heal Accounts) .()

下列属于非流动资产的有()。

A、oil and gasassets

B、short-term loan

C、intangible assets

D、accounts payable

A.payment表示企业付款时借应付账款、贷现金或银行存款

B.closure 是accrual 的相反分录

C.accrual 表示借费用或资产、贷应付账款

D.cancel 是accrual 的相反分录

You must ____ the boy’s age; he is very young after all.

A、think

B、know

C、take into account

D、take no account of