期末調整.pptVIP

Accruals and Prepayment 期末調整 (Accrued expenses, Prepaid expenses, Revenues in arrears, Revenues in advance) (應計費用、預付費用、應收收益、預取收益) Reference: Chapter 20 (p.221) 參考書目：第二十章 (p.239) A Accrued Expenses 應計費用 Definition: Accrued expense is an expense which has been incurred, but has not yet been paid for. 定義：某一個會計年度內應付之費用，於年度終結時仍未支付。 E.g. The rent of Tai Tai Co.is $1,200 for a year, $1,100 rent was paid for the year ended 31 December 2008. 例子：大大公司一年之租金為$1200，該公司於２００8年１２月３１日止只支付了$1100。 會計記錄 Exercise 1 練習一 The rates of Siu Siu Co. for a year is $240,$220 rates was paid for the year ended 31 December 2008. 小小公司一年之差餉為$240，該公司於2008年12月31日止，只支付了$220。 答案 B Prepaid Expenses預付費用 Definition: Prepaid expense is an expense to be incurred in the following period, but which has been paid in advance. 定義：企業預付下年度之費用。 E.g. The annual rent for Tai Tai Co. is $2,400. $2,600 was paid for the year ended 31 December 2008. 例子：大大公司一年之租金為$2400，該公司於２００8年１２月３１日止，支付了$2600，請用適當的帳?記錄以上項目。 會計記錄 Exercise 2 練習二 The annual rates for Siu Siu Co. was $360. $390 rates was paid for the year ended 31 December 2008 小小公司一年之差餉為$360，該公司於2008年12月31日止，支付了$390。請用適當的帳記錄以上項目。 答案 練習三 花式公司於２００４年１２月３１日止，支付了$5200租金及$330差餉。其中包括了一個月的預付租金及尚欠一個月差餉未付。請用適當的帳?記錄以上項目。 答案 答案 C Revenue in arrears應收收益 Definition: Revenue in arrears / Accrued revenue means other revenue earned by the firm which has not been received at the end of the period. 定義：某一個會計年度內應收之收益，於年度終結時仍未收到。 Example: Annual rental income for Lee Wan Co. is $2,400. $2,200 rental income was received for the year ended 31 December 2008. 例子：利宏公司一年之租金收入為$2400，該公司於2008年12月31日止，收取了$2200，請用適當的帳?記錄以上項目。 會計記錄 Exercise 4 練習四 The rental income of Fa Fa Co. for the year ended 31 December 2008 was $3,600. Only $3,300 was received. 花花公司於2008年12月31日止之佣金收入為$3600 ，只收取了$3300，請用適當的帳記錄以上項目。 答案 D Revenue in advance 預取收益 Definition: Revenue in advance / Prepaid revenue is the other revenue to be earned in the next period but which has been received in advance