Basic Concepts of Accounting

Sillymimi

2007-06-18 7:46 am

Can someone help to translate and explain the following sentense to Chinese? Thanks in advance.

The accrual concept

Expenses must be matched against revenue, therefore no profit is an excess of revenue over cost rather than an excess of receipts over payments.

回答 (1)

用戶40530

2007-06-18 11:16 pm

✔ 最佳答案

應計概念

費用一定要和收入相對應.
所以,不能說因為收益大於成本或者收入大於支出而有盈利.

Additional:
也就是說,每一種支出有相對應的收入,如果你沒有支出而有收入,那是不對的.
例如,你買了fixed asset.
每年都會有支出,這支出就是折舊.
每年這fixed asset也幫助生產,帶來revenue.
這就是費用有相對應的收入.

例如,你收會費.
你預先收左下一年的會費,最後你把這預收的會費當作盈利是不對的.
因為,你沒有付出相對應的費用.
所以,這預收的會非是公司的負債,而不能當做收入,更不能當作盈利.

參考: 自己

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