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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!!

7.3 Prepayments and accruals in the financial statements

The statement of financial position ( B/S)

ASSETS CAPITAL AND LIABILITIES

Currents Current liabilities

Inventories Payables

Receivables Accruals

Prepayments 　Prepaid income

Accrued income

Cash at bank

Cash in hand

The income statement:

Accruals or prepayments of income and expenditure are included within the normal income/ expense charges in the I.S.

Example:

Electricity paid during the year is $14,000.There was an opening accrual b/f of $500.A bill for the quarter ended 31 Jan 20x7 was $900.What is the electricity charge in the income statement for the year ended 31 December 20x6?

A.$14,000

B.$14,100

C.$13,900

D.$14,400

Answer B.

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