會計account problem

Accrued expense (An accounting expense recognized in the books before it is paid for. It is a liability, ans is usually current. These expenses are typically periodic and documented on a company's balance sheet due to the high probability that they will be collected.): 應付未付之費用，例如今個月的電費，但通常在下個月才付款，亦要入賬：
Dr. Electricity $500
Cr. Accrued expenses $500

Prepaid expense (The payment of a debt obligation prior to its due date).: 預付之費用，例如影印計一年保養費，預先付一年的費用，仍要入賬：
Dr. Prepaid $1,200
Cr. Bank $1,200
以後每個月，都要按比例轉回損益帳，一年後，就全部成為維修費了。
Dr. Maintenance $100
Cr. Prepaid $100


Accrued revenue (An accounting expense recognized in the books before it is paid for. It is a liability, ans is usually current. These expenses are typically periodic and documented on a company's balance sheet due to the high probability that they will be collected.：應付收益，已賺及已記錄但仍未到手的收益。例如正在提供6個月的服務，共值$600，但合約註明要在6個月後才收到$600，每個月仍要按比例入賬：
Dr. Accrued Revenue $100
Cr. Service income $100
收錢後，
Dr. Bank $600
Cr. Accrued Revenue $600

Revenues in advance: 預收收入，在提供貨品或服務前，已收到收入。例如提供一年的保養服務，預先收了客人$1,200，收錢後要入賬：
Dr. Bank $1,200
Cr. Revenues in advance $1,200
每個月仍要按比例入賬：
Dr. Maintenance income $100
Cr. Revenues in advance $1,200