Using accrual accounting, revenue is recorded and reported only a. when cash is received at the time services are rendered b. when cash is received without regard to when the services are rendered c. if cash is received after the services are rendered d. when the services are rendered without regard to when cash is received

d.when the services are rendered without regard to when cash is received

Explanation:

Accrual based accounting requires that the services should be performed or rendered associated with the revenue when you recognize it. It  does not matter when the cash for the revenue is received. You may received the cash in advance or after some time from you rendering services. As your render the services you can record your revenue.

both are integral parts of a corporate balance sheet. the cash flow statement, or statement of cash flows, measures the sources of a company's cash and its uses of cash over a specific time period. the income statement measures a company's financial performance, such as revenues, expenses, profits or losses over a specific time period (in fact, it's sometimes called a statement of financial performance).

a cash flow statement shows exactly how much money a company has received and how much it has spent, traditionally over a period of one month. it captures the current operating results and changes on the balance sheet, such as increases or decreases in accounts receivable or accounts payable, and does not include noncash accounting items such as depreciation and amortization. the cash flow generally comes from revenue received as a result of business activity, but it may be augmented by funds available as a result of credit. a cash flow statement is used to determine the short-term viability and liquidity of a company, specifically how well it is positioned to pay its bills and vendors.

d. low interest rates