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努努奔 · 2021年08月07日

prepaid expense / expense payable 区别是什么

  1. CFA I
  2. FRA

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.

如题，该两者概念如何区别，我选的B
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2 个答案

Kiko_品职助教 · 2022年07月05日

嗨，从没放弃的小努力你好：


asset定义是未来会有经济利益的流入，付了房租之后，未来我会住进去享受它带给我的福利。asset当中，cash减少一笔，prepaid expense增加一笔，总的asset不变。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

Kiko_品职助教 · 2021年08月09日

嗨，努力学习的PZer你好：


prepaid expense指的是这笔钱我提前预支出去了，但我还没有享受到它带给我的福利，需要记在Asset里。比如房租属于这种。

expense payable指的是我已经享受到这个福利了，但我还没有付款，是我应该付但还没有付的钱，所以需要记在liability里。比如水电煤气属于这种。


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努力的时光都是限量版，加油！

18816562889 · 2022年07月05日

为什么prepaid expense记在asset里，房租提前支付，但我还没住进去，不是权利受到损害，ASSET减少吗？

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