The rules for recording accruals are generally the same as the rules for recording other transactions in double-entry accounting. The specific journal entries will depend on the individual circumstances of each transaction. The Bottom Line Accruals impact a company's bottom line even though cash has...
Double entry for the prepayments(using the journal)到了下一个会计期间，企业在上一期已经提前支付的expense真实发生时，企业就需要做一笔reversal分录 Prepayments reversal Dr Expenses Cr Prepayments 04收入角度 应计收入 然后，我们站在收入的角度，来讨论企业当期应该确认多少金额的收入，当企业在会计期间内发生了...
答案解析: Accruals require an accounting entry when the earliest event occurs (paying or receiving cash, providing a good or service, or incurring an expense) and one or more offsetting entries as the exchange is completed. 统计:共计193人答过,平均正确率35.75% 问题:进入高顿部落发帖帮助...
01、权责发生制 Accounting process中,会计人员是依据原始凭证记录日记账,接着再做明细账,总账,试算平衡表以及报表。 在这个过程中就会出现一种情况就是,当费用或者收入已经发生,但还没有拿到凭证的时候,会计人员是不会做账的,当费用和收入没有发生,但已经拿到的凭证上包含了这些未发生的费用和收入,会计人员是会做账...
01权责发生制 Accounting process中,会计人员是依据原始凭证记录日记账,接着再做明细账,总账,试算平衡表以及报表。 在这个过程中就会出现一种情况就是,当费用或者收入已经发生,但还没有拿到凭证的时候,会计人员是不会做账的,当费用和收入没有发生,但已经拿到的凭证上包含了这些未发生的费用和收入,会计人员是会做账的...
Double entry for the prepayments (using the journal) Dr Prepayments Cr Expense 到了下一个会计期间,企业在上一期已经提前支付的expense真实发生时,企业就需要做一笔reversal分录 Prepayments reversal Dr Expenses Cr Prepayments 04、收入角度 应计收入
Accounting process中,会计人员是依据原始凭证记录日记账,接着再做明细账,总账,试算平衡表以及报表。 在这个过程中就会出现一种情况就是,当费用或者收入已经发生,但还没有拿到凭证的时候,会计人员是不会做账的,当费用和收入没有发生,但已经拿到的凭证上包含了这些未发生的费用和收入,会计人员是会做账的;但是基于权责...
11. Close the period in Purchasing, (You do not need to reverse any journal entry batch in the following period). See: Controlling Purchasing Periods.12. Close your Inventory period after review. See: Maintaining Accounting Periods.13. Close your General Ledger period after review....
Jan.1 Dec.31 OnJanuary1,WebbCo.purchasedaone-yearinsurancepolicyfor$2,400.4-5 ConvertingAssetstoExpenses Initially,coststhatbenefitmorethanoneaccountingperiodarerecordedasassets.GENERALJOURNAL DateAccountTitlesandExplanationCashPurchaseaone-yearinsurancepolicy.4-6 Debit2,400 ...
( Journal of Accounting and Economics , 24, 3鈥 37, 1997), the difference between the response of earnings to good news (as proxied by positive stock return) and its response to bad news (as proxied by negative stock return) has been referred to as evidence of asymmetric timeliness in ...