题目内容

Using accruals accounting, which TWO of the following would be included in the 20X1 accounts?

A. The cost of a new machine purchased in X2
B. An electricity bill for October X1 to December X1 payable in January X2
C. December X1 sales invoices for which cash has not been received at the year end
D. The rent invoice for quarter 1 X2 received in December X1

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A. To ensure it is recorded correctly
B. To make sure nothing is missed
C. To prevent fraud
D. To make sure it is date stamped

A. Boom
B. Recession
C. Slump
D. Recovery

A. 1 only
B. 1 and 2 only
C. 2 and 3 only
D. 1, 2 and 3

A. 0.64
B. 0.85
C. 1.02
D. 1.36