单选题 Jake purchases a piece of equipment in March, asking to have it be delivered in ten days. Since it is past mid-month, Jake knows the debate will not invoice him for approximately 45 days. How should he record this expenditure in his monthly management accruals vs. budget reports for March?

A. Include the cost of the equipment because it is a known, committed expense in March.
B. Do not include the cost of the equipment because it will not be delivered in March.
C. Recognize the expense in May when the invoice arrives.
D. Recognize the expense when the invoice is processed in June.

【正确答案】 A

【答案解析】成本发生时记录。 Jake在3月购买了一件货物并要求在10天内送达。由于现在已经是3月下旬，Jake知道无法在45天内收到发票。他应该在3月财务报告中如何记录这笔开销? A) 因为这是三月份已知且确认的开销，所以必须包括在报告内。 B) 不包括这笔开销，因为在3月货物没有运达。 C) 在5月货物运达时再做确认。 D) 在6月货物运达时再做确认。