Bookkeeping – Everyone Can Do It – 19 – Unrecorded Expenses (Part 2) – PDF
1. 会计原则要求在费用发生时予以记录,而不考虑付款的时间,因为这影响到所有者权益。
2. 未入账的费用是指在当期发生但后来才支付的费用。
3. 当月赚取的工资但在下个月支付,就是一个很典型的“未入账的费用”的例子
4. 另一个常见的例子是,为银行贷款所支付的利息以及水电费的支出。
5. 在插图中阅读更多内容
6. 加入我们的 Telegram – http://bit.ly/YourAuditor
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1. Accounting principles require that expenses be recorded when they are incurred, regardless of when the payment is made as this affects owners’ equity.
2. Unrecorded expenses are incurred in the current period but paid later.
3. An example of a typical ‘unrecorded expense’ is a salary earned in the current month but paid in the following month.
4. Another common example would be the interest paid on a bank loan and the expenses incurred for utilities.
5. Please read more in the illustration
6. Join our Telegram – http://bit.ly/YourAuditor
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
Bookkeeping – Everybody Can Do It / #簿记 – #人人都能做到系列
1. Introduction
2. Bookkeeping and Accounting
[簿记和会计]
3. Assets, Liabilities, and Owners’ Equity
[资产、负债和所有者权益]
4. Accounting Equation: Assets = Liabilities + Owner’s Equity
[会计方程式:资产 = 负债 + 股权权益]
5. Expenses & Revenues
[支出和收入]
6. Transactions
[交易]
7. Accounts
[账户]
8. Accounting Accrual System
[会计权责发生制]
9. Accounting Double Entry System (1)
[会计复式记账法(1)]
10. Accounting Double Entry System (2)
[会计复式记账法(2)]
11. Recording Transactions
[商业交易的记载]
12. Purchase on Credit
[ 赊账采购]
13. Purchase on Cash
[现金采购]
14. Sale on Credit
[赊账销售]
15. Sale on Cash
[现金销售]
16. Unearned Revenue
[未赚取的收入]
17. Prepaid Expenses
[预付费用]
18. Unrecorded Expenses (1)
[未入账的费用 (1)]
19. Unrecorded Expenses (2)
[未入账的费用 (2)]
20. Unrecorded Revenue
[未入账的收入]
21. What Is Depreciation
[什么是折旧]
22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]
23. Useful Life
[使用期限]
24. What is a Depreciation Schedule
[什么是折旧表]
25. Types of Depreciation – Straight Line Depreciation
[折旧的类型 – 直线折旧]
26. Types of Depreciation – Diminishing Balance Method
[折旧的类型 – 递减平衡法]
27. Types of Depreciation – Units of Production Depreciation Method
[折旧的类型 – 生产单位的折旧]
28. Accumulated Depreciation
[累计折旧]
29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]
30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]
31. Types of Discount – Trade Discount
[折扣的类型 – 贸易折扣]
32. Types of Discount – Cash Discount
[折扣的类型 – 现金折扣]
33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]
34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]
35. Discount Allowed
[销货折扣]
36. Discount Received
[购货折扣]
37. Exercise – 1
[练习 – 1]
38. Exercise – 2
[练习 – 2]
🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳
👉 专业资讯送到你手中
1. 网站 ✍️ https://www.ccs-co.com/
2. Telegram ✍️ http://bit.ly/YourAuditor
3. Instagram ✍ http://tiny.cc/rojzrz
4. 部落格 ✍ https://lnkd.in/e-Pu8_G
5. Google ✍ https://lnkd.in/ehZE6mxy