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【正文】 Ine and expenses are included in the ine statement of the period in which they are earned or incurred, not received or paid. Example 1 Invoice Date Date Paid Amount Purchases $ 100 200 Sales 300 4 . 400 What is profit for May? (Cash basis and Accruals basis) How about the statement of financial position as at 31 May 2021? End of Topic 1
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