Chapter+Accruals+and+prepayments李美熙 王启宇 许磊.docVIP

Chapter11 Accruals and prepayme 第十一章预提费用及预付款项 Introduction 简介 In Chapter 8,we looked at the adjustments needed for inventory in cost of sales. This chapter deals with the adjustments which may need to be made to the expenses in the income statement. 在8章，我们看到需要调整销售成本的存货。本章论述的调整可能需要在收入报表作出支出。 Study guide 学习指南 　 　 　 D7 Accruals and prepayments 1 (a) Understand how the matching concept applies to accruals and prepayments 1 (b) Identify and calculatethe adjustments for accruals and prepayments in preparing financial statements 1 (c) Illustrate the process of adjusting for accruals and prepaymen