开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

摇一摇 · 2023年08月11日

prepaid expense和unearned revenue如何区别呢

  1. CFA I
  2. FRA

NO.PZ2018062004000017

问题如下：

John has a bicycle factory and signed a contract to rent a plant for ten years recently. He prepaid the first three-year rent by cash which is $10,000 per year. At present, this transaction will most likely result in:

选项：

A.

no effect on assets

B.

an increase in expenses of $30,000

C.

a decrease in assets of $30,000

解释：

A is correct. The rent expenses will not be recognized in the income statement in terms of accrual accounting. The rent decreases the cash by $30,000 and increases the prepaid expenses by $30,000, both of which are in the assets. In general, there is no effect on assets.

prepaid expense和unearned revenue如何区别呢

可以举实际例子说明吗？

添加评论
1 个答案

lynn_品职助教 · 2023年08月13日

嗨，爱思考的PZer你好：


Prepaid expense（预付费用）和unearned revenue（未实现收入）是会计中常见的两个概念，它们在本质上是相反的。


预付费用指的是公司提前支付的费用，但是在当前会计期间内还没有得到相应的服务或商品。这些费用会在未来的会计期间内逐渐消耗或使用。例如，一家公司可能提前支付了一年的保险费用，但是在当前会计期间内只能将其中一个月的费用计入作为当期支出，剩余费用则会在未来的月份逐渐计入。


未实现收入指的是公司在当前会计期间内已经收到了款项，但是还没有提供相应的服务或商品。这些收入会在未来的会计期间内逐渐实现。例如，一家公司可能提前收取了客户的订金，但是在当前会计期间内只能将其中一部分作为当期收入，剩余部分则会在未来的期间内逐渐计入。


总结起来，预付费用是提前支付的费用，而未实现收入是提前收取的收入。两者的区别在于支付和收取的方向不同，以及在当前会计期间内的处理方式不同。

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 1

    回答

  • 0

    关注

  • 576

    浏览
相关问题

NO.PZ2018062004000017 问题如下 John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in: A.no effeon assets B.increase in expenses of $30,000 C.a crease in assets of $30,000 A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets. 如果可以，可以详细讲一下思考过程吗？我不太确定是怎么记账的

2024-07-31 18:18 2 · 回答

NO.PZ2018062004000017问题如下John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in:A.no effeon assetsB.increase in expenses of $30,000C.a crease in assets of $30,000A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets.我想的是，预付款支付出去，将来会带来现金流的是asset +3000 ，所以放左边 。然后现金支付出去 也是asset -3000。，所以相抵，左边asset不受影响这样想对吗？

2024-06-22 15:43 1 · 回答

NO.PZ2018062004000017 问题如下 John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in: A.no effeon assets B.increase in expenses of $30,000 C.a crease in assets of $30,000 A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets. 花钱付房租不是现金或银行存款减少，从而资产减少吗？

2024-02-25 17:16 1 · 回答

NO.PZ2018062004000017 问题如下 John ha bicycle factory ansignea contrato rent a plant for ten years recently. He prepaithe first three-yerent cash whiis $10,000 per year. present, this transaction will most likely result in: A.no effeon assets B.increase in expenses of $30,000 C.a crease in assets of $30,000 A is correct. The rent expenses will not recognizein the income statement in terms of accruaccounting. The rent creases the cash $30,000 anincreases the prepaiexpenses $30,000, both of whiare in the assets. In general, there is no effeon assets. 不是expense减少30000吗

2024-02-12 12:57 2 · 回答