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）”
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。
