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ACCA FA考点：财务报表调整应计和预付款
文章来源：ACCA官网
发布时间：2021-08-06 13:43
阅读：1220次
Accruals and prepayments
The statement of profit or loss must include the expenses relating to the period,whether or not they have been paid.The figures in the trial balance will usually be the amounts paid in the period,and they need adjusting for outstanding amounts and amounts paid which relate to other periods to obtain the correct charge in the statement of profit or loss.
Unpaid balances relating to the period should be included in the statement of financial position as current liabilities.If the expense has been paid in advance,the amount prepaid is included in the statement of financial position as a current asset.In the statement of profit or loss,the total expense is needed with a working showing the detail.Do not show two separate figures for the same expense heading.For example,the trial balance shows:
翻译参考
应计和预付款
损益表必须包括与该期间有关的费用，无论这些费用是否已支付。试算表中的数字通常是当期支付的金额，它们需要调整未清偿金额和与其他期间相关的支付金额，以获得损益表中的正确费用。【点击免费下载>>>更多ACCA学习相关资料】
与该期间有关的未付余额应作为流动负债计入财务状况表。如果费用已经预付，预付的金额作为流动资产计入财务状况表。在损益表中，需要总费用和显示细节的工作。不要为同一费用标题显示两个单独的数字。例如，试算表显示：
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