[會計] Week5 Ch4: Completing the Accounting Cycle
- Eddie Yi
- 2018年10月16日
- 讀畢需時 1 分鐘
FORM 10-K : 年報
FORM 10-Q : 季報
EDGAR : 找財報
DEF-14A
PCAOB FORM-AP
1. Principles and Concepts
a. The time-period assumption
b. The revenue recognition principle 收入認列原則
事件發生就該認列,不管錢進來或出去了沒。
c. The matching principle (收入費用)配合原則)
收入跟費用應該在同一期間認列。
例:2017年提供服務與2017年薪資應該要一起認列,不能延後薪資費用認列。
2. Accrual Basis Accounting (應計基礎制) and Cash Basis Accounting (現金基礎制)
應計基礎制符合會計原則(收入認列原則),現金基礎制不被會計原則認同。(GAAP) IAS 1
現金基礎制->稅法認同
3. Adjusting Entries (調整分錄)
・交易 more than one period.
例:折舊 一百萬的機器設備,假設平均分攤十年,每年折舊十萬
.An adjusting entry is record to bring an asset or liability account balance to its proper amount.
.This entry also updates the related expense or revenue account.
a. Unrecorded receivables 延遲付款
b. Unrecorded liabilities 薪水延付
c. Prepaid expenses 保險費用 已付錢但還未完全使用
d. Unearned revenues 收到錢但服務未提供(負債科目)
作業以及解答:
https://drive.google.com/file/d/1jdejmJz01gBJJW-280ThyNK2GeVVfp2u/view?usp=sharing
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