Chapter11+Accruals+and+prepayments李美熙 王启宇 许磊

《Chapter11+Accruals+and+prepayments李美熙 王启宇 许磊》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、Chapter11Accrualsandprepayme第十一章预提费用及预付款项Introduction简介InChapter8,welookedattheadjustmentsneededforinventoryincostofsales.Thischapterdealswiththeadjustmentswhichmayneedtobemadetotheexpensesintheincomestatement.在8章，我们看到需要调整销售成本的存货。本章论述的调整可能需要在收入报表作出支出。Studyguide学习指南　　　D7Accrualsandprepay

2、ments1(a)Understandhowthematchingconceptappliestoaccrualsandprepayments1(b)Identifyandcalculatetheadjustmentsforaccrualsandprepaymentsinpreparingfinancialstatements1(c)Illustratetheprocessofadjustingforaccrualsandprepaymentsinpreparingfinancialstatements1(d)preparethejournalentriesandle

3、dgerentriesforthecreationofanaccrualorprepayment1(e)Understandandidentifytheimpactonprofitandnetassetsofaccrualsandprepayments1相关利息和预付款（一）了解如何匹配适用于利息和预付款的概念1（二）确定和计算在编制财务报表调整利息和预付款1（三）说明调整利息和预付款在编制财务报表的过程1（四）为建立一个收益或预付编写日记条目和帐目（五）了解和确定影响利润和净资产的利息和预付款1Examguide考试指南Thesetopicsareveryimpor

4、tantandyouareboundtohaveaquestionincludingaccrualsandprepayments.这些主题是非常重要的，你肯定会有一个问题，包括利息和预付款项。1Accrualsandprepayments预提费用及预付款项Accruedexpenses(accruals)areexpenseswhichrelatetoanaccountingperiodbuthavenotbeenpaidfor.Theyareshowninthestatementoffinancialpositionanaliability.Prepaidexpen

5、ses(prepayments)areexpenseswhichhavealreadybeenpaidbutrelatetoafutureaccountingperiod.Theyareshowninthestatementoffinancialpositionasanasset.预提费用（应计）是一个会计期间的费用，但尚未支付。他们被显示在财务状况表的责任负债一方。预付费用（预付）的费用，已经支付但与未来一个会计期间有关。他们被显示在财务状况表作为一种资产。1.1Introduction简介Wehavealreadyseenthatthegrossprofitfor

6、aperiodshouldbecalculatedbymatchingsaledandthecostofgoodssold.Inthesameway,thenetprofitforaperiodshouldbecalculatedbuchargingtheexpenseswhichrelatetothatperiod.Forexample,inpreparingtheincomestatementofabusinessforaperiodof,say,sixmonths,itwouldbeappropriatetochargesixmonthsexpensesforr

7、entandlocaltaxes,insurancecostsandtelephonecosts,exc.我们已经看到，毛利润为一期应计算匹配的销售和商品销售成本。在相同的方式，涉及这一时期的净利润计算应不收取费用。例如，在编制损益表期间的押了六个月的租金费用和地方税，保险费和电话费，这将是适当的依据。Expensesmightnotbepaidforduringtheperiodtowhichtheyrelate.Forexample,abusinessrentsashopfor$20,000perannumandpaysthefullannual