Under accrual-based accounting, accrued interest is the amount of interest that has been incurred or earned in a reporting period, regardless of when it will be paid. The adjusting entry for accrued interest consists of an interest income and a receivable account from the lender’s side, or a...
Navigant Consulting, Inc. Consolidated Statement of Income Economic Value of Accounts Receivable GAAP ...
假设是按季度支付，例如9月30支付，你在8月虽然不需要支付利息，但是根据权责发生制的要求，仍需要在8月份财务报表上体现这个利息承担义务，即你要计算8月份这笔贷款的利息，并把它计入财务费用和应付利息，这个过程就是计提利息。如：Accrued interest receivables计提应收利息 Accrued interest income on loans receivabl...
Accrued Income is the income earned by the company or an individual during the accounting year but not received in that same accounting period. It can be any income for which the company gave goods and services to the customer, but customer payment is pending. Sometimes this income can also ...
Accrued expenses(An accrued expense, also known as accrued liabilities, is an accounting term that refers to an expense that is recognized on the books before it has been paid. The expense is recorded in the accounting period in which it is incurred.)指的是应计费用,但一般在财报中习惯将之称...
Accrued revenue is income that a company has earned but for which it has not yet received payment. This type of revenue occurs when a company performs a service or delivers a product before it bills the customer. In accounting terms, it is considered to be an asset until the company invoic...
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In accounting, accrued interest refers to the amount ofinterestthat has been incurred, as of a specific date, on a loan or other financial obligation but has not yet been paid out. Accrued interest can either be in the form of accrued interest revenue, for the lender, or accrued interest ...
Accrued income is a method of recording income under the accrual method of accounting. Income is recorded as it is incurred rather than when it is received. This stands in contrast to the cash accounting method which only records income and other figures, such as sales, when cash is in hand...
We find that, after controlling for current profitability, both components of growth in net operating assets-accruals and growth in long-term net operating assets-have equivalent negative associations with one-year-ahead return on assets. This result is consistent with conservative accounting and ...