Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received.Which accounting concept governs the above?
A、The business entity concept
B、The materiality concept
C、The accruals concept
D、The duality concept
A、The business entity concept
B、The materiality concept
C、The accruals concept
D、The duality concept
【参考答案及解析】
The accruals concep
The accruals concep