登录之后可查看解析

The quarterly cash dividend will be accrued in July. However, it will not be paid until August, so it will not affect cash during July. Therefore, it should not be considered when developing July's cash budget.
The allowance for uncollectible accounts is recorded by debiting Bad Debt Expense and crediting the Allowance for Uncollectible Accounts account. Since it is not a cash transaction, it should not be considered when developing July's cash budget.
The payments of property taxes will be made during the last month of each calendar quarter. The last months of each calendar quarter are March, June, September and December. Since a quarterly property tax payment will not be made during July, it should not be considered when developing July's cash budget.
The payment of federal income tax and social security tax withheld from employees' June paychecks to be remitted to the Internal Revenue Service in July will affect July cash because it is a July disbursement to be made. Therefore, it should be considered when developing July’s cash budget.