2. 外语
  3. Which of the following is not true?______.

Which of the following is not true?______.

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问题 Which of the following is not true?______.
选项 A、GAAP requires that businesses use accrual-basis accounting.
B、In accrual-basis accounting, when the business performs a service, makes a sale, or incurs an expense, the accountant should record the transaction, whether or not cash has been received or paid.
C、In cash-basis accounting, cash receipts are treated as revenues and cash payments are handled as expenses.
D、Accrual-basis accounting records only noncash transactions such as sales on account, depreciation expense, accrual of interest and other expenses incurred but not yet paid.
答案D
解析 答案为D项。权责发生制既可以用于非现金交易，如赊销(sales on account)、折旧费用(depreciation expense)、利息和其他待付费用的分摊等，也可用于现金交易。故本题选D项。
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