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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？

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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。

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