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ACCA FA考点：The underlying ledger accounts and Interest

文章来源：ACCA官网

发布时间：2021-08-06 13:49

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The underlying ledger accounts

Similar adjustments may be needed for income,such as rent receivable.Be careful here.Income received in advance(i.e.deferred income)is a liability and should be included alongside accruals for unpaid expenses,thereby changing the heading to‘Accruals and deferred income’.Income in arrears(i.e.accrued income)is an asset which should be included with prepayments using the heading‘Prepayments and accrued income’.

Interest

Interest payable is really another accrual but there are one or two special points to be aware of.First,the question may not give explicit instructions to accrue for interest.The trial balance may contain:

Candidates are expected to recognise that only half the loan interest has been paid and to accrue for the other$4,000.Examiners generally indicate in some way that the loan notes have been in issue for the whole year if they want this adjustment to be made.Secondly,the interest is a finance cost in the statement of profit or loss($8,000),the accrued interest($4,000)is a current liability and the loan notes($100,000)are a non-current liability.Present them appropriately and do not combine them.

翻译参考

底层分类账账户

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f3-adjustments3

收入可能需要类似的调整，例如应收租金。这里要小心。预收收入（即递延收入）是一项负债，应与未付费用的应计费用一起包括在内，从而将标题更改为“应计费用和递延收入”。拖欠收入（即应计收入）是一种资产，应包括在使用标题“预付款和应计收入”的预付款中。

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应付利息实际上是另一种应计费用，但有一个或两个特殊点需要注意。首先，该问题可能没有明确指示应计利息。试算表可能包含：

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预计考生将认识到只支付了一半的贷款利息，并应计入另外4,000美元。如果他们希望进行这种调整，审查员通常会以某种方式表明贷款票据已经发行了一整年。其次，利息是损益表中的融资成本（8,000美元），应计利息（4,000美元）是流动负债，而贷款票据（100,000美元）是非流动负债。适当地呈现它们，不要将它们组合在一起。

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