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!!

7.2 Accrued and prepaid income

Some organizations also have sources of miscellaneous income which may also be received in advance or arrears.

Accrued income: income has been earned in the accounting period but has not yet been received.

Dr. 　Cr.

Accrued income　xx

Income xx

Accrued income is an asset item in the SFP statement.

Prepaid income: income has been received in the accounting period but which relates to the next accounting period.

Dr. 　Cr.

Income 　xx

Prepaid income xx

Prepaid income is aliability item in the SFP statement.

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