Select the One Term That Best Fits Each Definition

Select the one term that best fits each definition.
-An entry recording the receipt of cash before the related revenue is earned, or payment of cash before the related expense is incurred.

A) accrual
B) amortization
C) capital expenditures
D) deferral
E) financial activities
F) first-in, first-out inventory costing method
G) investing activities
H) last-in, first-out inventory costing method
I) real property
J) stated interest rate