請問Account Payable同Accrued Expenses有何分別?

1)
Account Payable的支出是指應付帳款, 這些通常是指買貨錢, 即因income 而付出的錢.
Accrued Expenses的支出是指公司應支未付的費用, expenses 是指營運支出, eg. 水電費, 租金.


2)
借款 = loan, 通常係balance sheet 的負責項目中反影出來


3)
公司裝修應入 office fitting account. 屬assets 的一種. 都是在balance sheet 中反影. 年底做折舊.

1. Accounts payable for minor supplies, services received or expenses incurred while the accrued expenses for operating expenses payable at the year end. The Accrued Expenses could be grouped under Accounts Payable. Please note that we normally use Trade Payable or Trade Creditors for our usual purchases of goods, inventory for trading purposes.
2. It could be stated as Loan due to/from where appropriate for a loan borrowed/lent with an agreement for interst, repayment term and how this loan to be settled. However, for a temporary or with no formal agreement 'loan', we will use an Advance due from/to where appropriate instead. For a loan, the current portion (payable within a year) will be put as current liability while the remianing pportion will then be put as a Non-Current Liability.
3. If this is a new addition, this has to be capitalised under Leashold Improvement or Furniture and Fixtures where appropriate and has to be amortised or depreciated accordingly to the term of the tenancy agreement or the economic useful of the assets where appropriate.
If this is a replacement or renewal, the amount could be charged to Repairs and Renewal expense account.

2008-03-11 10:25:55 補充：
the economic useful of the assets ---> the economic useful life of the asssets

1.
Accounts Payable = services/goods received, $ amount confirmed, invoice received/vendor requested for payment

Accrued expenses = 計提, services/goods received, $ amount could be estimated, invoice not yet received/vendor not requested for payment yet, or not at the time of payment schedule

2. you mean loan?

3. 公司裝修- normally it is a capital item, 固定資產, 按租期攤分

2008-03-11 23:56:53 補充：
It can be either : 1) Prepayment 預付; or 2) Loan to other company

DR Prepayment/Loan (Receivable - B/S)
CR Bank


Upon each 扣除,

DR Transportation Expense (P&L)
CR Prepayment/Loan (Receivable - B/S)