what is 收支赤字?

當收入少過支出時，收入減支出時出現負數，那麼就是赤字了！

為何叫赤字(Deficit)呢？

因為習慣上出現負數的時候，那個數字是用紅色字去突顯這個數字，赤的意思就是紅色的意思！

有收支赤字，是不是代表有虧損呢？
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不是！

因為收入和支出，是代表現金概念，It is cash basic of accounting！

支出　＞　收入，只是反映這一個財政年度是有現金淨留出，不是代表虧損！

因為會計的入數原則，不是以 Cash Basic 的，而是以 Accrual Basic 的！

Accrual Basis Accounting VS Cash Basis Accounting ：
Accrual Basis Accounting
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Under the accrual basis accounting, revenues and expenses are recognized as follows:

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Revenue recognition: Revenue is recognized when both of the following conditions are met:
a. Revenue is earned.
b. Revenue is realized or realizable.

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Revenue is earned when products are delivered or services are provided.
Realized means cash is received.
Realizable means it is reasonable to expect that cash will be received in the future.


圖片參考：http://accountinginfo.com/study/fs/yd-01.gif
Expense recognition: Expense is recognized in the period in which related revenue is recognized (Matching Principle).

Cash Basis Accounting Under the cash basis accounting, revenues and expenses are recognized as follows:

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Revenue recognition: Revenue is recognized when cash is received.

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Expense recognition: Expense is recognized when cash is paid.


YOKI WONG
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