Chapter11+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 prepayments in preparing financial statements 1 (d) prepare the journal entries and ledger entries for the creation of an accrual or prepayment 1 (e) Understand and identify the impact on profit and net assets of accruals and prepayments 1 相关利息和预付款 （一）了解如何匹配适用于利息和预付款的概念1 （二）确定和计算在编制财务报表调整利息和预付款1 （三）说明调整利息和预付款在编制财务报表的过程1 （四）为建立一个收益或预付编写日记条目和帐目 （五）了解和确定影响利润和净资产的利息和预付款1 Exam guide考试指南 These topics are very important and you are bound to have a question including accruals and prepayments. 这些主题是非常重要的，你肯定会有一个问题，包括利息和预付款项。 1Accruals and prepayments 预提费用及预付款项 Accrued expenses (accruals) are expenses which relate to an accounting period but have not been paid for .They are shown in the statement of financial position an a liability. Prepaid expenses (prepayments) are expenses which have already been paid but relate to a future accounting period. They are shown in the statement of financial position as an asset. 预提费用（应计）是一个会计期间的费用，但尚未支付。他们被显示在财务状况表的责任负债一方。 预付费用（预付）的费用，已经支付但与未来一个会计期间有关。他们被显示在财务状况表作为一种资产。 1.1 Introduction简介 We have already seen that the gross profit for a period should be calculated by matching saled and the cost of goods sold. In the same way , the net profit for a period should be calculated bu charging the expenses which relate to that period. For example, in preparing the income statement of a business for a period of, say, six months, it would be appropriate to charge six m