Examlex
Which of the following pairs is mismatched?
Deferral
An accounting concept where revenue or expense is recognized at a date later than the point when cash was originally exchanged.
Accrual
An accrual occurs when revenue has been earned or an expense has been incurred but has not been recorded.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was put into use.
Wages Expense
The total amount of wages paid by a business to its employees for a specified period of time.
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