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Olivia.W🌸 · 2024年08月30日

accrued revenue和accrued expense中文叫啥?

NO.PZ2016012102000011

问题如下:

An engineer installed the printer for company A on Aug 30 and sent the invoice to the company on Sep 2. If the engineer and the company both prepare financial statements under the accrual method on Aug 31, how this transaction will be recognized by each of them ?

选项:

Engineer
Company A
A.
Accrued revenue
Accrued expense
B.
Accrued revenue
Prepaid expense
C.
Unearned revenue
accounts payable

解释:

A is correct.

The engineer provided the service before paid. So the engineer will record this transaction as accrued revenue and company A will record it as accrued expense.Because the invoice has not been sent out by the statement date, it can not be shown in accounts receivable or accounts payable.

考点:财务报表科目

工程师在付款前,已经提供了服务(installed the printer on Aug 30),根据权责发生制(accrual method),需要确认收入(工程师)和费用(A公司)。

所以工程师应将这笔交易记录为应计收入(Accrued revenue),A公司应将其记录为应计费用(Accrued expense)。由于发票在报表日期尚未寄出,因此无法确认应收账款或应付账款中。

accrued revenue和accrued expense中文叫啥?是资产负债表上的哪个科目

1 个答案

lynn_品职助教 · 2024年08月31日

嗨,努力学习的PZer你好:


1. accrued revenue,应计收入,东西卖出去之后没有收到钱


  unearned revenue, 例如学费,我们在开学的时候交学费,那么学校就会记unearned revenue.


这道题是在说engineer在8月30号就给A公司安装好了打印机,是这属于 accrued revenue。


2. accrued expense应计费用,这个一般都会和accounts payable放一起比较


这两个之间有一个开没开票的区别,A公司在收到发票之前,是accrued expense,在收到发票之后是accounts payable。


所以8月31号还没有收到发票,因此是accrued expense。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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