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acclimatise · 2025年06月19日

accured revenue和accrued expense这么理解对吗?

NO.PZ2018062004000024

问题如下:

Molly is studying financial statement analysis, she says “accrued revenue is an asset, it is reported when a revenue has been recognized but no cash has been received and no billing occurs.” Is she correct?

选项:

A.

correct.

B.

incorrect, as accrued revenue is the cash received prior to revenue recognition.

C.

incorrect, as accrued revenue is reported as a liability in the balance sheet.

解释:

A is correct. When the company record revenue and no billing occurs, the accrued revenue (an asset, or unbilled revenue) is reported. When billing occurs, accrued revenue is reduced, and account receivable is increased. When cash is received, reduce account receivable, and increase cash.

这题的意思是 先确认revenue了,在未开票时,资产确认为accured revenue, 开票后,这个转为应收账款,付款后再用现金抵消掉。

同时我想问问,对应的payables是不是也如此,买东西先确认资产和accured expenses, 开票后,accured expense转为payables应付账款,付款后,现金和payables抵消吗?

所以accured revenue可以看作是应付账款之前的一个临时账户,accured expense可以看作是应付账款之前的一个临时账户,如果偷懒点,甚至可以看到直接在内心约等于应收和应付,只需要注意确认的点就行了。

还有,这2个accured账户确认的点,是delivery送达时间吗? 在资产送达到开票之间吗?


1 个答案

王园圆_品职助教 · 2025年06月20日

同学你好,助教看来你这里写的理解都是完全正确的

事实上这道题应该是考的太过细节了,理论上CFA不应该考察开票之前之后的会计记账的,只需要考生能够分辨应收应付和现金支付之间的差异即可了,因为本题相当于在考察会计记账而不是财务分析了

不过,如果同学如果想要100%确认这部分的记账,可能还是需要跟财务相关人士确认一下哦

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