ACCA/CAT

本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

Session 7 Accruals and prepayments

Main Contents：

1.Accrued and prepaid expenses

2.Accrued and prepaid income

3.Prepayments and accruals in the financial statements

7.1 Accrued and Prepaid expenses

● Accrual basis of accounting:

The accrual basis of accounting is to record the income and expense in the statement of income as they are earned/ incurred regardless of whether cash has been received/ paid.

● Accrued expenses

Accrual: an item of expenses that has been incurred during the accounting period but has not been paid at the period end.

Dr. 　Cr

Expense account xx

Accrual xx

Accruals are shown as Liability in the SFP.

● Prepaid expenses

Prepayment: an item of expenses that has been paid during the current accounting period but will not be incurred until the next accounting period.

Dr Cr

Prepayment xx

Expense account xx

Prepayment are shown as Asset in the SFP.

相关文章:

2012年ACCA考试《F3财务会计》辅导资料汇总

2012年ACCA《F1会计师与企业》辅导讲义汇总

2012年ACCA考试辅导资料精华

更多关注：

报考指南  考试论坛   考试用书

（责任编辑：中大编辑）

共2页,当前第1页  第一页  前一页  下一页