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المدونة المحاسبية الاولى (احمد دحان)

بما تحتويه من مئات المراجع المحاسبية والادارية وكذلك المحاضرات المكتملة والدورات والدروس التي جميعها مجاني ومكتمل ، اسعى انا احمد دحان الى ان تكون هذه المدونة ( وكذلك قناتي المحاسبية التعليمية - قناة على اليوتيوب)رافد لكل المحاسبين والاداريين ورجال الاعمال، وطلاب المحاسبة ، كما اود الاشارة الى ان جميع المراجع في المدونة يتم اختيارها بعناية ويتم رفعها الى المدونة عبر جوجل درايف ليسهل على الجميع تحميلها.

الصفحة الرئيسية اسئلة امتحانات سابقة للحصول على شهادات مهنية المدونة المحاسبية الاولى المقالات المحاسبية

السؤال السادس من الاسئلة الواردة في امتحان محاسب دولي عربي قانوني معتمد ( IACPA ) لعام2014 كما ورد عن المجمع الدولي العربي للمحاسبين القانونيين

18 يوليو 2017

خط المقالة

السؤال السادس من الاسئلة الواردة في امتحان محاسب دولي عربي قانوني معتمد ( IACPA ) لعام2014 كما ورد عن المجمع الدولي العربي للمحاسبين القانونيين

السؤال
يقوم الاساس النقدي المعدل Modified Cash Basis في المحاسبة الحكومية على :
أ. معالجة الايرادات على الاساس النقدي ، اما النفقات فيتم معالجتها على اساس الاستحقاق .
ب. معالجة النفقات على الاساس النقدي ، اما الايرادات فيتم معالجتها على اساس الاستحقاق .
ج. معالجة كل من النفقات والايرادات وفقا للاساس النقدي باستثناء ما يرتبط منها بضرائب الدخل .
د. معالجة كل من النفقات والايرادات وفقا للاساس النقدي باستثناء ما يرتبط منها بالوحدات الحكومية المستقلة اداريا .

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