1. 预提费用(accrued expenses):当公司已经发生了某些费用,但尚未支付时,会在财务报表中记录为预提费用。这些费用将在未来的某个时间点支付。 2. 预付款项(prepaid expenses):当公司提前支付了未来某个时期的费用时,会在财务报表中记录为预付款项。这些费用将在未来的某个时间点被使用或消耗。 3. 折旧和摊销(...
I am trying to run a cash basis P&L report in QBO. We have made journal entries for accrued expenses which are not cash but are showing up in the cash basis p&l
1 SectionAdjustingEntries Part1WorkplaceSpokenEnglish 1.FollowtheSamples A：Mr.Wilson,couldyoupleaseintroducetheadjustingentriesindetail?B：OK.Fourbasicitemsrequireadjustingentries.Thefirsttwoitemsaredeferrals （延期）.Thesecondtwoitemsareaccruals（应计）.A：Whataredeferredexpensesandaccruedexpenses?B：Deferred...
Accrued expenses: Amounts not yet paid and not yet recorded for which the consumption of economic benefits has occurred. 2. Accrued revenues: Amounts not yet received and not yet recorded for which the goods or services have been provided . Adjusting Entries for Prepayments 预付项目的调整分录 ...
1.Prepaidexpenses:Amountspaidincashandrecordedasassetsuntiltheeconomicbenefitsareusedorconsumed.2.Unearnedrevenues:Amountsreceivedfromcustomersandrecordedasliabilitiesuntiltheservicesareperformedorthegoodsareprovidedandrevenueisrecorded.AnEnglishTextbookforAccountants Accruals应计项目1.Accruedexpenses:Amountsnotyetpaidand...
Expenses – The assets used or liabilities incurred in the process of carrying out operations.(费用:经营活动所引起的资产的减少或负债的增加) Examples of expenses: Cost of sales(销售成本) – The expense associated with the cost of merchandise sold (跟这家公司向顾客销售的成本联系起来)to customers...
Learn and understand adjusting entries for accrued income, accrued expense, unearned revenue, prepaid expense, depreciation and bad debts in these tutorials ...
These can be assigned into one of five categories: Accrued Revenue, Accrued Expenses, Unearned Revenues, Prepaid Expenses, and Depreciation/Depletion. Prepayments Prepayments are monies paid or received for activity that will occur in the future and need to be allocated to the proper accounting ...
系统标签: adjusting entries lesson accrued expenses revenue LessonFiveAdjustingEntriesLearningobjectives:1.Differentiatebetweenthecashbasisandtheaccrualbasisofaccounting.2.Explainthereasonforadjustingentriesandidentifythemajortypesofadjustingentries.3.Prepareadjustingentriesforprepayments4.Prepareadjustingentriesforaccruals....
The use of accrued interest is based on theaccrual methodof accounting, which counts economic activity when it occurs, regardless of the receipt of payment. This method follows the matching principle of accounting, which states that revenues and expenses are recorded when they happen, instead of w...