An accounting system that records income when earned and expenditures when the l

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问题 An accounting system that records income when earned and expenditures when the liability is incurred operates on a/an______.

选项 A、cash basis
B、cumulative basis
C、deferred basis
D、accrual basis

答案 D

解析答案为D项。本题叙述的是权责发生制(accrual basis)的会计制度，即指在收入和费用实际发生时进行确认，即使该费用或收入尚未支付或收到。它是国际公认的会计原则。而现金收付制(cash basis)或称收付实现制是以收到或支付现金作为确认收入和费用的依据。故本题选D项。

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