Under cash-basis accounting, the timing of cash inflows and outflows exactly matches the reporting of revenues and expenses in the income statement.

The statement is correct as well as true

Explanation:

In the cash basis of accounting, is the one of the methods or way of recording the accounting transactions for expenses as well as revenue only, when the corresponding cash is collected or received or payments are made.

Whereas the revenues will be recorded only when the customer pay for the billed service or the product and also record the payable when it is paid by the company.

Therefore, in the cash flows accounting, the timing of recording the inflows and the outflows of the cash matches the reporting of the expenses and revenues in the income statement.

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'