'किसी ग्राहक से प्राप्त अग्रिम राशि को आय या बिक्री नहीं माना जाता है।' यह कथन किस लेखांकन अवधारणा पर आधारित है?

In the preparation of financial statements, what is the primary consequence of the monetary unit assumption that money maintains a stable purchasing power?

Given below are two statements: one is labelled as Assertion A and the other is labelled as Reason R. Assertion A: In the absence of the Going Concern Concept, an enterprise would be required to charge the entire cost of a long-term asset to the revenue of the year it was purchased. Reason R: The Going Concern Concept assumes that a business will operate indefinitely, which facilitates the allocation of a fixed asset's cost over its estimated useful life. In the light of the above statements, choose the most appropriate answer from the options given below: