要想更好的理解ACCA考试的每一个知识点，不仅要从教材上进行学习，学员也可以通过练习的方式去总结知识点的用法。今天融跃小编给大家分享，ACCA考试Cash Basis Accounting怎么理解？

Concept:

Accounting that records only transactions in which cash is received or paid.

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

ACCA考试

Tips:

1.Cash-basis accounting records only cash transactions:cash receipts and cash payments. Cash receipts are treated as revenues, and cash payments are handled as expenses.

Sample:

【single selection】Masters Consulting had the following selected transactions in August. Which transaction would not be recorded under the cash basis accounting（  ）

A．Prepaid insurance for August through December, $1,000.

B．Purchased software for cash, $800.

C．Purchased computer on account,$1,600.

D．Paid account payable from August 19.

Answer: C

ACCA学员在做题的时候，需要对知识点有全面的了解才可以。ACCA考试的内容有很多，学员要重视每一个知识点的学习，直至自己完全理解并能够很好的运用才可以。

如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。