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Accruals and Prepayment 期末調整

7. Accruals and Prepayment 期末調整. (Accrued expenses, Prepaid expenses, Revenues in arrears, Revenues in advance) ( 應計費用、預付費用、應收收益、預取收益 ) Reference: Chapter 20 (p.221) 參考書目：第二十章 (p.239). A Accrued Expenses 應計費用.

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Accruals and Prepayment 期末調整

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  1. 7 Accruals and Prepayment 期末調整 (Accrued expenses, Prepaid expenses, Revenues in arrears, Revenues in advance) (應計費用、預付費用、應收收益、預取收益) Reference: Chapter 20 (p.221) 參考書目：第二十章 (p.239)

  2. A Accrued Expenses 應計費用 • Definition: Accrued expense is an expense which has been incurred, but has not yet been paid for. 定義：某一個會計年度內應付之費用，於年度終結時仍未支付。 • E.g. The rent of Tai Tai Co.is $1,200 for a year, $1,100 rent was paid for the year ended 31 December 2008. 例子：大大公司一年之租金為$1200，該公司於２００8年１２月３１日止只支付了$1100。

  3. 會計記錄

  4. Exercise 1 練習一 • The rates of Siu Siu Co. for a year is $240,$220 rates was paid for the year ended 31 December 2008. 小小公司一年之差餉為$240，該公司於2008年12月31日止，只支付了$220。

  5. 答案

  6. B Prepaid Expenses預付費用 • Definition: Prepaid expense is an expense to be incurred in the following period, but which has been paid in advance. • 定義：企業預付下年度之費用。 • E.g. The annual rent for Tai Tai Co. is $2,400. $2,600 was paid for the year ended 31 December 2008. • 例子：大大公司一年之租金為$2400，該公司於２００8年１２月３１日止，支付了$2600，請用適當的帳記錄以上項目。

  7. 會計記錄

  8. Exercise 2 • 練習二 The annual rates for Siu Siu Co. was $360. $390 rates was paid for the year ended 31 December 2008 小小公司一年之差餉為$360，該公司於2008年12月31日止，支付了$390。請用適當的帳記錄以上項目。

  9. 答案

  10. 練習三 花式公司於２００４年１２月３１日止，支付了$5200租金及$330差餉。其中包括了一個月的預付租金及尚欠一個月差餉未付。請用適當的帳記錄以上項目。

  11. 答案

  12. 答案

  13. C Revenue in arrears應收收益 • Definition: Revenue in arrears / Accrued revenue means other revenue earned by the firm which has not been received at the end of the period. • 定義：某一個會計年度內應收之收益，於年度終結時仍未收到。

  14. Example: Annual rental income for Lee Wan Co. is $2,400. $2,200 rental income was received for the year ended 31 December 2008. • 例子：利宏公司一年之租金收入為$2400，該公司於2008年12月31日止，收取了$2200，請用適當的帳記錄以上項目。

  15. 會計記錄

  16. Exercise 4 練習四 The rental income of Fa Fa Co. for the year ended 31 December 2008 was $3,600. Only $3,300 was received. 花花公司於2008年12月31日止之佣金收入為$3600 ，只收取了$3300，請用適當的帳記錄以上項目。

  17. 答案

  18. D Revenue in advance 預取收益 • Definition: Revenue in advance / Prepaid revenue is the other revenue to be earned in the next period but which has been received in advance 定義：企業預先收取下年度之收益。 • Example: Annual rental income of Woody Co. was $7,200. $7,800 rental income was received for the year ended 31 December 2008. 例子：木木公司一年之租金收入為$7200，該公司於2008年12月31日止，收取了$7800租金。請用適當的帳記錄以上項目。

  19. 會計記錄

  20. Exercise 5 練習五 Annual rental income for View Co. was $4,800. $5,200 rental income was received for the year ended 31 December 2008. 觀境公司一年之租金收入為$4800，該公司於2008年12月31日止，收取了$5200租金。請用適當的帳記錄以上項目。

  21. 答案

  22. 練習六 卡歐公司於２００４年１２月３１日止，收取了$6500租金收入及$1820佣金收入。其中包括了下年度的一個月租金收入，但仍有$140的佣金未收。請用適當的帳記錄以上項目。

  23. 答案

  24. 答案

  25. E Year-ended adjustment in the final accounts 期末調整於決算表的記錄 Profit and Loss A/C for the year ended 31 December 2008

  26. E Year-ended adjustment in the final accounts 期末調整於決算表的記錄 損益帳 2008年12月31日

  27. Amount recorded in the Profit and Loss損益帳內所記錄之數目

  28. Balance Sheet(Extracted)as at 31 December 2008

  29. 資產負債表(摘要)2008年12月31日

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