會計Accrual - Ans.fyi 參考答案

會計Accrual

用戶52954

2008-03-22 7:18 am

比左既資料如下

假設一間公司既財政年度係YEAR5 1月1日- YEAR 12月31日
Rent Payable
paid by cheque 16 Feb YEAR5 $2160
paid bu cheque 12 Aug YAER5 $2510
Owing 31 Dec YEAR4 $360
Prepaid 31 Dec YAER5 $740

咁樣的話究竟佢P&L 係幾錢?
我前日先補完課...今日做就唔記得..
可唔可以順便講下ACCRUAL 個概念係點, 點樣計算個P&L ?
十分感謝

更新1:

AnImE: 中文解釋我會明好多.. thanks! 我成日都唔記得prepaid 同 accrued 果d 洗唔洗計埋落今年P&L .. 有d 佢係上年prepaid 左..有d又今年期間prepaid 左.. 書入面個例子同LCC 既題目又差得勁遠 ... 愈搞愈亂 .. 多謝兩位答我問題 @@

回答 (1)

[匿名]

2008-03-22 8:01 am

✔ 最佳答案

Rent Payable
paid by cheque 16 Feb YEAR5 $2160

dr rent $2160
cr bank$2160

paid bu cheque 12 Aug YAER5 $2510

dr rent $2510
cr bank $2510

Owing 31 Dec YEAR4 $360

dr accrual $360
cr rent $360

Prepaid 31 Dec YAER5 $740

dr rent $740
cr prepayment $740

咁樣..rent今年ge實質支出姐係: 2160+2510-360+740=$5050

2008-03-22 00:04:42 補充：
accrual 姐係owing欠

according to accounting concept,accrual is mean that Interest/expenses are recognized as they are earned but not when money is received or paid. eg:Accruals/prepayments should be recorded in the final accounts.

2008-03-22 00:14:09 補充：
sorry~睇錯左日子
Owing 31 Dec YEAR4 $360

因為上年欠下..so今年要比
accrual應該係"-"

Prepaid 31 Dec YAER5 $740
預比下年ge
so唔係今年ge支出
so係"-"

咁樣..rent今年ge實質支出姐係: 2160+2510-360-740=$3570

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