2.01.2 Accounting Methods (3)

Question 問題
Generally, 原則、 all of the following entities 以下のすべての事業体は may use the cash method of accounting, 現金主義会計を採用できます EXCEPT 除いて

A. A family farming corporation 家族農業法人で with gross receipts of 総収入が $25 million or less.

B. An entity with no inventories and 棚卸資産のない法人で average annual gross receipts of 平均年間収入が $25 million or less

C. A qualified personal service corporation. 適格人的役務提供法人

D. A corporation that has long-term contracts. 長期契約のある法人

The correct answer is 正解は、[D. A corporation that has long-term contracts.]
長期契約のある法人は現金主義の採用を認められない。