会计英语总结最终版祥解.ppt

4 On January 31st, Webb would debit, or reduce, the liability account Unearned Rental Revenue and credit, or increase, the Rental Revenue account for $500, one-months rent earned. 4 The balance in the Unearned Rental Revenue account represents 11 months of unearned rent at $500 per month. The balance in the Rental Revenue account for January is $500. This amount will appear on Webb’s income statement. 4 Here is an example of accrued wages. Webb Company pays its employees each Friday. The end of the current month, May, is on Wednesday. There have been $3,000 in wages earned by Webb’s employees