會計小問題 (關於balance sheet)緊急!!!

2008-03-11 4:21 am
係balance sheet度
Prepaid expense擺係 Current asset
Accural expense擺係Current Liabilities
咁in arrear同in advance擺係邊??


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回答 (2)

2008-03-11 9:06 am
✔ 最佳答案
in arrear 即拖欠金額,逾期債款,即Accural expense,係擺响 Current Liabilities嗰邊,例如上月的水電費到期仍未交便是 in arrear。

in advance係解預先,即 Prepaid expense。Paid in advance 係指未到期付,但預先俾咗o架費用,例如3月付4月電話費,1月付2-3月的差餉等等,係擺响 Current Asset 嗰邊。
2008-03-11 5:44 am
In arrear means some of the debts already due but not yet received by the company and recorded as an income e.g the company is usually bill a customer for a regular monthly commission $3000 in the 10th day of the following month. So, at the end of accounting period at 31 December, 2007, the company should has an income of $2000 but only has the right to bill this customer in 10 January, 2008. An arrear of $2000 has then to be recorded in the accounts as commission in arrear and in the current assets of the balance sheet of the company as at 31 December, 2007.
Trade deposit, payment received in advance means these items are to be reflected in next year's account e.g. rent $2700 received for the month from 21 December, 2007 to 20 January, 2008 with the accounts closing date at 31 December, 2007. $900 will be recorded as rental income in that period while the remaining $2700 will be put as a current liability as Rent received in advance.


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