问答题   Which of the followings is/are example of the application of the accruals concept? ______
    (1)The recording of inventory at the lower of cost and net realisable value.
    (2)Revenue earned must be matched against the expenditure incurred in the correct period.
    (3)The deduction of closing inventory from purchases and opening inventory in order to calculate cost of sales.
 
【正确答案】 D
【答案解析】[考点] The context and purpose of financial reporting-The qualitative characteristics of financial information assumptions [难易度] 中 权责发生制指的是在交易发生就应该确认收入和费用，并且收入和费用要相互配比，而不是在实际收到或支付现金时才做账。 (1)和权责发生制没有关系，符合谨慎性原则。 (2)收入和费用要互相配比，符合。 (3)通过计算本期的销售成本进而计算本期的利润，体现了收入与费用的配比，也就是Accrual中的Matching concept。