會計審計專業(yè)英語（第5版）課件：會計原理

ProfessionalEnglishforAccountingandAuditing

會計審計專業(yè)英語AccountingandItsEnvironment

會計與環(huán)境

AccountingPrinciples

會計原理1.1NatureandContentofAccounting會計的本質和內(nèi)容1.2ObjectivesofFinancialReporting財務報告目標1.3UnderlyingAssumptions基本假設1.4AccountingBasis會計基礎1.5TheInfluencesofModernTechnologiesonAccountingProfessional現(xiàn)代技術對會計職業(yè)的影響AccountingandItsEnvironment

1.1.1BusinessEnvironment商業(yè)環(huán)境

Organizations組織Businesses企業(yè)Not-for-profits非營利組織Corporations公司Partnerships合伙SoleProprietorships獨資1.1NatureandContentofAccounting

1.1NatureandContentofAccounting1.1.2TheNatureandRoleofAccounting會計的本質和角色Accountingisaserviceactivity.會計是一項服務活動Itsfunctionisto作用是(1)providequantitativeinformation,primarilyfinancialinnature,提供財務方面的定量信息(2)abouteconomicentities關于經(jīng)濟實體的(3)thatisintendedtobeusefulinmakingeconomicdecisions-inmakingreasonedchoicesamongalternativecoursesofaction.有助于做出經(jīng)濟決策-在不同的方案中作出合理的選擇

1.1.3UsersandAccountingInformation使用者與會計信息1.1NatureandContentofAccountingInternalusers,whomakedecisionsdirectlyaffectingtheinternaloperationsoftheenterprise.Externalusers,whomakedecisionsconcerningtheirrelationshiptotheenterprise.Twomajorclassificationsofusers兩類使用者內(nèi)部使用者，他們的決策直接影響企業(yè)內(nèi)部運營。外部使用者，他們的決策關注自身與企業(yè)的關系。1.1.3UsersandAccountingInformation1.1NatureandContentofAccountingInternalusers,whomakedecisionsdirectlyaffectingtheinternaloperationsoftheenterprise.Suchas:

BoardofDirectors董事會Management管理者Employees雇員Externalusers,whomakedecisionsconcerningtheirrelationshiptotheenterprise.Suchas:Investors&Creditors投資者和債權人Suppliers&Customers供應商和客戶Analysts分析師Government&Community政府和社區(qū)FinancialAccounting財務會計FinancialReports財務報告FinancialStatements財務報表AuditedbyCPAsGAAP公認會計準則ExternalUsersManagerialAccounting管理會計PerformanceEvaluation績效評估Costing,Budgeting,etc成本核算，預算InternalUsers1.1.4FieldsofAccounting1.1NatureandContentofAccounting

1.1NatureandContentofAccounting1.1.5TheAccountingProcess會計程序(1)Identify確認(2)Measure計量(3)Record記錄(4)Communicate報告

Theobjectiveofgeneralpurposefinancialreportingistoprovidefinancialinformationaboutthereportingentitythatisusefultoexistingandpotentialinvestors,lendersandothercreditorsinmakingdecisionsrelatingtoprovidingresourcestotheentity.1.2ObjectivesofFinancialReporting

財務報告的目的是提供有關報告主體的財務信息，以便對現(xiàn)有和潛在投資者、放款人和其他債權人在作出有關向該主體提供資源的決策時有用。(a)Primaryusergroupandinformationneeds主要用戶群和信息需求Primaryusergroup：existingandpotentialinvestors,lendersandothercreditors主要用戶群：現(xiàn)有和潛在投資者，貸方和其他債權人1.2ObjectivesofFinancialReporting

Theirdecisionsabout:他們的決定是：buying,sellingorholdingequityanddebtinstruments;providingorsettlingloansandotherformsofcredit;exercisingrightstovoteon,orotherwiseinfluence,management’sactionsthataffecttheuseoftheentity’seconomicresources.購買，出售或持有股權和債務工具;提供或結算貸款和其他形式的信貸;行使投票權或影響管理層影響實體經(jīng)濟資源使用的行為的權利。(b)Generalpurposefinancialreport:一般目標財務報告Financialposition財務狀況Changesineconomicresourcesandclaims經(jīng)濟資源和索賠的變化Efficiencyoftheuseofentity’seconomicresources實體經(jīng)濟資源的使用效率1.2ObjectivesofFinancialReporting

1.3UnderlyingAssumptionTraditionalAssumptionsEconomicEntity會計主體——Thebusinessenterpriseisviewedasaspecificeconomicentityseparateanddistinctfromitsownersandanyotherbusinessunit.

GoingConcern持續(xù)經(jīng)營——Abusinesswillcontinuetooperate“l(fā)ongenoughtouseitslongest-livedasset”,unlessthereisevidencetothecontrary.

UnitofMeasurement貨幣計量——thebusinessuseacommonunitofmeasurementinaccountingfortheretransactions.

AccountingPeriod會計分期——Accountantspreparemeaningfulfinancialreportsforongoingbusinessbydividingtheirlivesintoreportingintervalsofequallength.

企業(yè)被視為獨立于所有者和其他經(jīng)營單位的特定經(jīng)濟實體。除非有不利的證據(jù)，否則企業(yè)將繼續(xù)運營“足夠長的時間來使用其最長壽的資產(chǎn)”企業(yè)在會計核算中使用一種通用的計量單位。會計人員通過將生產(chǎn)日期劃分為相等長度的報告間隔，以便于正在進行的業(yè)務出具有意義的財務報告。1.3UnderlyingAssumptionIASB:OneUnderlyingAssumption:GoingConcern持續(xù)經(jīng)營

1.4AccountingBasisAccrualBasis權責發(fā)生制——Recognizestheeffectsoftransactionsandothereventswhentheyoccurratherthanonlywhencashoritsequivalentisreceivedorpaid,andaccountingreportstheseeffectsinthefinancialstatementsoftheperiodstowhichtheyrelate.

CashBasis

現(xiàn)金收付制——Recognizeschangesinfinancialpositionandperformanceonlywhencashisreceivedorpaid.

1.5TheInfluencesofModernTechnologiesonAccountingProfessionalBigdataanalysisandprocessinginaccounting會計大數(shù)據(jù)分析與處理Fullydigitalinvoices全面數(shù)字化電子發(fā)票Financialclouds財務云Electronicaccountingarchives電子會計檔案New-generationERP新一代ERPBusinessintelligence商業(yè)智能，……

AccountingConceptsandPrinciples會計概念與原則

AccountingPrinciples

會計原理2.1QualitativeCharacteristicsofUsefulAccountingInformation

有用會計信息的質量特征 2.2ElementsoftheFinancialStatements

財務報表要素2.3RecognitionandMeasurementPrinciples

確認與計量的原則ConceptsandPrinciples2.1QualitativeCharacteristics

（IASB）FundamentalqualitativecharacteristicsRelevance相關性Predictivevalue預測價值Confirmatoryvalue驗證價值Materiality重要性Faithfulrepresentation如實反映Complete完整性Neutral中立性Freefromerror無差錯2.1QualitativeCharacteristics

（IASB）EnhancingqualitativecharacteristicsComparability可比性Consistency一致性Verifiability可驗證性Timeliness及時性Understandability可理解性Pervasiveconstraintonusefulfinancialreporting:BenefitoverCost成本效益原則Financialstatementsshouldbeunderstandabletoeveryone.Trueorfalse?False2.2.1FinancialPosition財務狀況Asset資產(chǎn):Anassetisapresenteconomicresourcecontrolledbytheentityasaresultofpastevents.

Aneconomicresourceisarightthathasthepotentialtoproduceeconomicbenefits.

Threeessentialcharacteristicsofassets：資產(chǎn)的三個基本特征Rights權利potentialtoproduceeconomicbenefit潛在的收益Control控制2.2ElementsoftheFinancialStatements財務報表的要素

2.2.1FinancialPositionLiability負債:Aliabilityisapresentobligationoftheentitytotransferaneconomicresourceasaresultofpastevents.負債是企業(yè)因過去事項而交付經(jīng)濟資源的現(xiàn)時義務。Threeessentialcharacteristicsofassets：Obligation義務transferofaneconomicresource轉移經(jīng)濟資源presentobligationasaresultofpastevents過去事件導致的現(xiàn)有義務Equity權益:theresidualinterestintheassetsoftheentityafterdeductingallitsliabilities.扣除所有負債后的實體資產(chǎn)的剩余權益2.2ElementsoftheFinancialStatements

2.2.2Performance經(jīng)營成果ConceptofPerformance:thedifferencebetween(1)resourceinflows(income)and(2)outflows(expenses)overaperiodoftime.2.2ElementsoftheFinancialStatements

2.2ElementsoftheFinancialStatementsExpenses費用Decreasesineconomicbenefits經(jīng)濟效益下降IntheformofoutflowsordepletionsofassetsorincurrencesofliabilitiesResultindecreasesinequity,otherthanthoserelatingtodistributionstoequityparticipants.

Income收益

Increasesineconomicbenefits增加經(jīng)濟效益IntheformofinflowsorenhancementsofassetsordecreasesofliabilitiesResultinincreasesinequity,otherthanthoserelatingtocontributionsfromequityparticipants.RevenuesandGainsExpenses(includeLosses)

以資金流入或增加資產(chǎn)或減少負債的形式導致所有者權益增加，但與股本參與者的投資有關的除外。資產(chǎn)的流出、消耗或負債的發(fā)生導致所有者權益減少，但與分配給股本參與者有關的除外。費用（含損失）收入與利得2.3RecognitionandMeasurementPrinciplesMeasurementBases計量基礎Historicalcost.

歷史成本Currentvalue當前價值fairvalue公允價值valueinuseforassetsandfulfilmentvalueforliabilitiescurrentcost當前成本RecognitionCriteria確認標準theitemmeetsthedefinitionofanelement-asset,liabilityorequity,incomeorexpense;therecognitionofthatitemprovidesinformationusefultotheusersoffinancialstatements.

符合要素的定義——資產(chǎn)、負債或權益、收入或費用;為財務報表使用者提供了有用的信息。資產(chǎn)的使用價值和負債的履行價值FinancialStatements財務報表

AccountingPrinciple

會計原理Acompletesetoffinancialstatementscomprise（IAS1）：StatementofFinancialPosition財務狀況表Statementofprofitorlossandothercomprehensiveincomefortheperiod;

損益和其他綜合收益表StatementofChangesinEquity所有者權益變動表StatementofCashFlows現(xiàn)金流量表Notes附注Astatementoffinancialpositionasatthebeginningoftheprecedingperiod（前期財務狀況表重述，僅在需要時提供）FinancialStatements

3.1StatementofFinancialPosition財務狀況表（資產(chǎn)負債表）3.2StatementofComprehensiveIncome綜合收益表3.3StatementofChangesinEquity所有者權益變動表3.4StatementofCashFlows現(xiàn)金流量表FinancialStatements財務報表

3.1.1ClassificationofAssetsandLiabilitiesCurrentorNoncurrent?Currentmeans“oneyearorlessthanthenormalcourseoftheentity’soperatingcycle”.Theoperatingcycleistheaveragetimebetweentheacquisitionofmaterialsforprocessingandtheirrealizationincashorcashequivalents.3.1StatementofFinancialPosition財務狀況表

3.1.1資產(chǎn)和負債的分類當前還是非當前？當前意味著“一年或更少于實體運營周期的正常過程”。經(jīng)營周期是獲取加工材料與實現(xiàn)現(xiàn)金或現(xiàn)金等價物之間的平均時間。3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentAssets流動資產(chǎn)

Cash現(xiàn)金、貨幣資金Receivables應收款項Short-terminvestments短期投資Inventories存貨Othercurrentassets

Non-urrentAssets非流動資產(chǎn)Property,plantandequipment固定資產(chǎn)Intangibleassets無形資產(chǎn)Investments

投資Othernon-currentassets

3.1.1ClassificationofAssetsandLiabilities3.1StatementofFinancialPositionCurrentLiabilities流動負債Accountspayable應付賬款Short-termnotespayable應付票據(jù)Wagespayable應付工資Taxespayable應交稅金Non-CurrentLiabilities長期負債Long-termborrowings長期借款Bonds應付債券Mortgages抵押借款

3.1.2ClassificationofEquity權益分類Corporation:stockholders’equity公司：股東權益Sharecapital股本Retainedearnings留存收益Soleproprietorship:

asinglecapitalaccount獨資：單一資本賬戶Partnership,capitalaccountsareestablishedforeachpartner為每個合作伙伴建立伙伴關系，資本賬戶3.1StatementofFinancialPosition

3.1StatementofFinancialPosition3.1.3FormatofStatementofFinancialPosition財務狀況報表格式ReportformAssets $xxxLiabilities $xxxStockholders’equity xxxTotalliabilitiesandstockholders’equity $xxxAccountformAssets$xxxLiabilities$xxxStockholders’equityxxxTotalassets$xxxTotalliabilitiesandstockholders’equity$xxx

3.2StatementofComprehensiveIncomeClassificationofexpensesIAS1requiresthat“anentityshallpresentananalysisofexpensesusingaclassificationbasedoneitherthenatureofexpensesortheirfunctionwithintheentity,whicheverprovidesinformationthatisreliableandmorerelevant”.

費用分類IAS1要求“所有者權益應使用基于費用的性質或其在實體內(nèi)的功能的分類來提供費用分析，以提供可靠和更相關的信息為準”。Classificationofexpenses ThenatureofexpensemethodRevenue X Otherincome X Changesininventoriesoffinishedgoodsandworkinprogress X Rawmaterialsandconsumablesused X Employeebenefitscosts X Depreciationandamortizationexpense X Otherexpenses X

Totalexpenses (X)

Profitbeforetax X

3.2StatementofComprehensiveIncomeClassificationofexpenses ThefunctionofexpensemethodRevenue X Costofsales (X)

Grossprofit X Otherincome X Distributioncosts (X) Administrativeexpenses (X) Otherexpenses (X)

Profitbeforetax X

3.2StatementofComprehensiveIncome

3.3StatementofChangesinEquityMajorinformation-ontheface(a)totalcomprehensiveincomefortheperiod;該期間的綜合收益總額(b)foreachcomponentofequity,theeffectsofretrospectiveapplicationorretrospectiverestatementrecognizedinaccordance;and針對所有者權益的每個項目的報表重述的影響(c)foreachcomponentofequity,areconciliationbetweenthecarryingamountatthebeginningandtheendoftheperiod,separatelydisclosingchangesresultingfrom:針對所有者權益的每個項目，期初余額與期末余額之間變動的原因profitorloss;損益othercomprehensiveincome;and其他綜合收益transactionswithowners.與所有者的交易

3.3StatementofChangesinEquityOtheritems-eitheronthefaceorinthenotes(a)ananalysisofothercomprehensiveincomebyitemforeachcomponentofequity;and(b)theamountofdividendsrecognizedasdistributionstoownersduringtheperiod,andtherelatedamountofdividendspershare.

其他項目–在表內(nèi)或者在附注中（a）按每個所有者權益項目組成項目分析其他綜合收益;（b）于期內(nèi)確認為所有者分派的股息金額，以及相關的每股股息金額。3.4.1CashandCashEquivalents現(xiàn)金和現(xiàn)金等價物Cash:cashonhand,demanddeposits庫存現(xiàn)金，活期存款Cashequivalentsareshort-termhighlyliquidinvestmentsthatare現(xiàn)金等價物是指期限短、流動性高的投資(1)readilyconvertibletoknownamountsofcash,and(2)soneartotheirmaturity(originalmaturityofthreemonthsorless)thattheypresentinsignificantriskofchangesinvalue.

3.4StatementofCashFlows

（1）可隨時轉換為已知金額的現(xiàn)金，且（2）因接近其到期日（原始到期日為三個月或更短），價值變動風險很小。3.4.2ThreeCategoriesofCashFlows現(xiàn)金流的三種分類investingactivities:投資活動purchaseandsaleofassetsnotgenerallyheldforresale購買和出售非交易性資產(chǎn)purchaseandsaleoffinancialinstrumentsnotintendedfortrading購買和出售非交易性金融工具makingandcollectingofloans

發(fā)放和收取貸款Financingactivities:融資活動obtaincashfromorrepaytoowners(equityfinancing)andcreditors(debtfinancing)向業(yè)主(股權融資)及債權人(債務融資)取得現(xiàn)金或償還現(xiàn)金Operatingactivities:經(jīng)營活動alltransactionsthatarenotinvestingandfinancingactivities除了投資和融資活動以外的所有活動3.4StatementofCashFlows

3.4.3DirectandIndirectMethod-Cashflowsfromoperatingactivities經(jīng)營活動現(xiàn)金流量的直接法和間接法Directmethod:直接法CashflowsfromoperatingactivitiesCashreceiptsfromcustomers 30150 Cashpaidtosuppliersandemployees27600 Interestpaid 270 Incometaxespaid 900 (28770)Netcashprovidedbyoperatingactivities 13803.4StatementofCashFlows

3.4.3DirectandIndirectMethod-CashflowsfromoperatingactivitiesIndirectmethod:間接法Netincome 凈收益Adjustmentstoreconcileincomefromcontinuingoperationstocashprovidedbyoperatingactivities:將持續(xù)經(jīng)營的凈利潤調(diào)整為經(jīng)營活動現(xiàn)金流

Depreciation折舊Amortizationofintangibles 無形資產(chǎn)攤銷Netgainonassetsales資產(chǎn)出售凈收益Changeinoperatingassetsandliabilities: 經(jīng)營性資產(chǎn)與負債的變動Receivables應收賬款Inventories存貨Otherassets其他流動資產(chǎn)Accountspayable應付賬款Otherliabilities其他流動負債NetCashProvidedbyOperatingActivities經(jīng)營活動凈現(xiàn)金流量3.4StatementofCashFlows

TheAccountingCycle會計循環(huán),ZhongnanUniversityofEconomicsandLawAccountingPrinciple

會計原理

AccountingEquationandDouble-entryBookkeeping會計等式與復式記賬

AccountingEquation

會計等式Double-EntryBookkeeping

復式記賬AccountingCycle會計循環(huán)

Step1.Collect,ExamineandProcessTransactions

交易的收集、審核與處理Step2.AdjustAccountBalancesasNecessary調(diào)整必要的會計賬戶Step3.PrepareFinancialStatements

編制財務報表Step4.CloseTemporaryAccounts結平暫時性賬戶TheAccountingCycle

Theaccountingequationstatesthatassetsequalliabilitiesplusequity.Assets=Liabilities+Equity

alwaysholdaslongasnoerrorhasbeenmadethebasisofdouble-entrybookkeepingsystemthebasisofbalancesheet4.1.1AccountingEquation

會計等式是資產(chǎn)等于負債加所有者權益。資產(chǎn)=負債+權益只要沒有錯誤就一直相等復式記賬的基礎資產(chǎn)負債表的基礎4.1.1AccountingEquationAssets=liabilities+EquityStartthecompany$10,000=$0+$10,000Purchaseequipment

5,000=5,000

$15,000=$5,000+$10,000Issuecommonstock20,000=

20,000$35,000=$5,000+$30,000Payforsupplies1,000(1,000)$35,000=$5,000+$30,000Payfordebts(3,000)=(3,000)

$32,000=$2,000$30,000Table4-1Asystemofrecordingtransactionsinawaythatmaintainstheequalityoftheaccountingequation.復式記賬是一種保持會計等式相等的記賬方式。Thefundamentalruleofdouble-entrybookkeepingisthatdebitsmustequalcredits.復式記賬的基本原則是借方必須等于貸方。Foreverytransaction,theremustbeatleastonedebitandonecredit.每一個交易，都必須是有借方和貸方Debitsmustalwaysequalcreditsforeachtransaction.

每筆交易的借方和貸方必須相等Debitsarealwaysenteredontheleftsideofanaccountandcreditsarealwaysenteredontherightside.借方記入賬戶的左側，貸方記入賬戶的右側4.1.2Double-EntryBookkeeping

TheAccountingEquationwithT-AccountsT形賬戶4.1.2Double-EntryBookkeeping

Assets=Liabilities+Owners’EquityDRCR+-DRCR-+DRCR-+

HowAccountsAffectOwners‘Equity賬戶如何影響所有者權益4.1.2Double-EntryBookkeepingCapitalStockDRCR-+RetainedEarningsDRCR-+

Owners'EquityDR

CR-+ExpensesDRCR+-RevenuesDRCR-+DividendsDRCR+-Table4-2DebitandCreditRelationshipsofAccounts賬戶的借貸關系4.1.2Double-EntryBookkeepingAssetsLiabilitiesEquityRevenuesExpensesIncreasesDebitsCreditsCreditsCreditsDebitsDecreasesCreditsDebitsDebitsDebitsCreditsNormalbalanceDebitCreditCreditCreditDebit

Contraaccounts,whicharedesignedtoshowoffsetstootherrelatedaccounts,haveoppositebalances.抵減帳戶，被用于列示相關賬戶的抵減項，余額相反1.Collect,examineandprocesstransactions.業(yè)務的收集、審核與處理a.preparejournalentriesforthetransactions.編制業(yè)務的會計分錄b.postjournalentriestothegeneralledger.將分錄登記入賬c.prepareatrialbalance.編制試算平衡表2.Adjustaccountbalancesasnecessary.調(diào)整必要的賬戶余額a.recordadjustmentsinthegeneraljournal.編制調(diào)整分錄b.postadjustmentstothegeneralledger.將調(diào)整分錄登記入賬c.prepareanadjustedtrialbalance.編制調(diào)整后的試算平衡表4.2AccountingCycle會計循環(huán)

3.Preparefinancialstatements.編制財務報表a.statementofprofitorloss.損益表b.statementofchangesinequity.所有者權益變動表c.statementoffinancialposition.財務狀況表（資產(chǎn)負債表）d.statementofcashflows.現(xiàn)金流量表4.Closetemporaryaccounts.結平暫時性賬戶a.recordclosingentriesinthegeneraljournal.編制結帳分錄b.postclosingentriestothegeneralledger.將結帳分錄登記入賬c.prepareapost-closingtrialbalance.編制結帳后的試算平衡表4.2AccountingCycle會計循環(huán)Ajournalisanaccountingrecordinwhichbusinesstransactionsareenteredinchronologicalorder.Journalentriesrecordtransactioninformation;debitsequalcredits.分錄記錄交易信息，借方等于貸方JournalEntries日記賬GeneralJournalEntryFormatDate DebitEntry.............xx CreditEntry...........xx

Explanation.

日記帳是一種會計記錄，按業(yè)務的時間順序登記。June1.Marsissues3000sharesof$10parvaluecommonstock.Checkstotaling$30,000arereceivedfromstockholders.JournalEntriesDateDescriptionsPRDebitCreditJune1CashCommonStockIssuingcommonstock10130130,00030,000

6月1日.Mars發(fā)行3000股每股面值10美元的普通股。從股東那里收到總額為30,000美元的支票。Chartofaccounts會計科目表ASSETS(100-199)101Cash102AccountsReceivable105Inventory126PrepaidRent150Furniture151AccumulatedDepreciationLIABILITIES(200-299)

201AccountsPayable205WagesPayable208IncomeTaxPayableOWNERS’EQUITY(300-399)301CommonStock305RetainedEarningsCHANGESINOWNERS’EQUITY(400-499)401DividendsREVENUESANDEXPENSES(500-599)501Sales502Purchases505WagesExpense506RentExpense508DepreciationExpense510UtilityExpense520IncomeTaxExpense550IncomeSummaryThetrialbalanceisalistingofalltheaccountsandtheirbalancestoensurethattotaldebitsequaltotalcredits.試算平衡表是所有賬戶及其余額的列表，以確保借方總額等于貸方總額。Iftotaldebitsdonotequaltotalcredits,anerrorhasoccurred,andtheaccountanthastotrackdowntheerrorandcorrectit.Ontheotherhand,evenifatrialbalancehasequaldebitsandcredits,theremaybeerrorsintheaccountingrecords.Table4-6TrailBalanceTrailBalance試算平衡表

如果借方總額不等于貸方總額，意味著有錯誤，會計人員必須跟蹤并糾正錯誤。另一方面，即使試算表的借方和貸方相等，會計記錄也可能有錯誤。Therearetwomaintypesofyear-endadjustments:(1)valuationadjustments;(2)accrualsanddeferralsadjustments.主要有兩類調(diào)整分錄：(1)價值調(diào)整;(2)應計與遞延的調(diào)整。valuationadjustments價值調(diào)整Thedepreciationexpenseforthefurnitureiscomputedas$24,000dividedby48monthsor$500permonth.Theadjustingentryis:

計算家具的折舊費為$24000除以48個月，即每個月$500，調(diào)整分錄為：AdjustingEntries調(diào)整分錄June30DepreciationExpenseAccumulatedDepreciationRecordonemonthdepreciation508151500500

(2)accrualsanddeferralsadjustments應計與遞延的調(diào)整Deferredexpense遞延費用WhenMarsprepaidits$12,000one-yearrenton3June,thecompanydebitedanassetaccount,PrepaidRent,andcreditedCash.

TheadjustingentryforMarsis:

AdjustingEntriesJune30RentExpensePrepaidRentExpiredonemonth’srent5061261,0001,000

6月3日，Mars預付了1.2萬美元的一年期租金，公司借記了一個資產(chǎn)賬戶，即預付租金，并貸記了現(xiàn)金。調(diào)整會計分錄是（1個月的租金）:Deferredrevenue遞延收入Supposeatrainingcompanyreceives$1,200fromcustomersforone-yeartrainingprogramstartingonAugust1.AtAugust31thereshouldbe$100ontheincomestatementasrevenue,and$1,100onthebalancesheetasunearnedrevenue(liability).Theoriginalentryis：Cash$1,200UnearnedRevenue$1,200Theadjustingentryis：UnearnedRevenue$100TrainingRevenue$100AdjustingEntries

假設一家培訓公司從客戶那里收到$1200，用于從8月1日開始為期一年的培訓項目。到8月31日，損益表上應該有$100作為收入，資產(chǎn)負