能讲一下billing 这个为什么没有计入receivables?
问题如下图:
选项:
A.
B.
C.
解释:
竹子 · 2018年07月11日
详细来说,产生收入到最后收到现金可以分为三个阶段:
1. 产生收入,no billing,此时确认收入, 同时确认资产,如果是没有bill,这个资产我们叫作unbilled revenue.
2. 收到billing,此时unbilled revenue减少,A.R增加
3. 收到现金,此时A.R减少,现金增加
所以是不是产生A.R取决于有没有收到bill,如果没有bill,产生的就是unbilled revenue,如果收到Bill,产生的就是A.R
但一般来说我们不太抠是否有bill这个细节,所以普遍情况是直接确认A.R,除非题目特别说明no billing,那就需要注意了。
NO.PZ2016012101000024 问题如下 When, the enof accounting perio a revenue hbeen recognizein the financistatements but no billing hoccurreanno cash hbeen receive the accruis to: A.unbille(accrue revenue, asset. B.ferrerevenue, asset. C.unbille(accrue revenue, a liability. A is correct.When cash is to receiveafter revenue hbeen recognizebut no billing hactually occurre unbille(accrue revenue is recor Suaccruals woulusually occur when accounting perioen prior to a company billing its customer. This type of accruccontrastewith a simple cret sale, whiis reflecteincrease in revenue anincrease in accounts receivable. No accruis necessary.解析收入已确认,但是还没有开票,企业会在资产中确认一个unbillerevenue,开票后,unbillerevenue(资产)减少,同时应收账款增加。如果再收到现金,就是应收减少,现金增加。 请问B是什么意思?
NO.PZ2016012101000024 有点不太理解,accruerevenue和accrueexpense都是后收到钱先提供服务,区别在哪
NO.PZ2016012101000024 ferrerevenue, asset. unbille(accrue revenue, a liability. A is correct. When cash is to receiveafter revenue hbeen recognizebut no billing hactually occurre unbille(accrue revenue is recor Suaccruals woulusually occur when accounting perioen prior to a company billing its customer. This type of accruccontrastewith a simple cret sale, whiis reflecteincrease in revenue anincrease in accounts receivable. No accruis necessary. 解析收入已确认,但是还没有开票,企业会在资产中确认一个unbillerevenue,开票后,unbillerevenue(资产)减少,同时应收账款增加。如果再收到现金,就是应收减少,现金增加。unbillerevenue=accruerevenue对吗?accruerevenue是没有开票,对吗?应收账款是已开票,对吗?应收账款英文是什么
unbilleRevenue 和 ffer Revenue 啥区别?
麻烦问下这个过程的T账户怎么写