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To determine how much debt a firm should pay off Question 10. Question : The principle that (1) requires revenue to be recognized at the time it is earned, (2) allows the inflow of assets associated with revenue to be in a form other than cash and (3) measures the amount of revenue as the cash plus the cash equivalent value of any non-cash assets received from customers in exchange for goods or services is called the: Going-concern principle Cost principle Revenue recognition principle Objectivity principle Business entity principle Question 11. Question : a company are called: Creditors' claims on the assets of Net losses Expenses Revenues