Expenses are accrued as set out in the accruals concepts outlined in Statement of Standard Accounting Practice 2. An example of an accrual would be telephone expenses, which are billed in arrears. At the end of the accounting period, if no bill has been received, an estimate (based on past...
1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '14020...
Accrued expenses(Accruals) are expenses which relate to an accounting period but have not been paid for. They are shown in the statement of financial position as a ( ).相关知识点: 试题来源: 解析 liability Accrual is liability.反馈 收藏 ...
Accrued Expenses (预提费用) Accrued Salaries Payable(应付职工薪酬) Accumulated Depreciation(累计折旧) Accumulative Voucher(累计凭证) Advances From Customers (预收账款) Allowance Method (备抵法) Assets(资产) Balance Sheet(资产负债表) Bank Reconciliation (银行余额调节表) Bank Reconciliation(银行存款余额调...
9.A tired accountant failed to record the adjusting entry for accrued salaries. How does this error affect net income?(2 分) A.The assets for the period will be understated. B.The net income for the period will be understated. C.The net income for the period will be overstated....
Accounting_Glossary_会计词汇中英对照表 Accounting Glossary A (2)B (4)C (5)D (12)E (15)F (18)G (20)H (21)I (21)J (24)L (24)M (26)N (27)O (28)P (30)Q (33)R (33)S (36)T (40)U (41)V (42)W (43)Y (43)1 ...
Accrued Expenses (预提费用) Accrued Salaries Payable(应付职工薪酬) Accumulated Depreciation(累计折旧) Accumulative Voucher(累计凭证) Advances From Customers (预收账款) Allowance Method (备抵法) Assets(资产) Balance Sheet(资产负债表) Bank Reconciliation (银行余额调节表) Bank Reconciliation(银行存款余额调...
预计负债Accrued liabilities 应付短期债券Short-term debentures payable 其他流动负债Other current liabilities 预提费用Accrued expenses 应付工资Payroll payable 应付福利费Welfare payable 短期借款-抵押借款Bank loans - Short term - pledged 短期借款-信用借款Bank loans - Short term - credit 短期借款-担保借款Bank...
预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-...