请求各位大大，关于introduction to accounting 的 accrual basis,很头疼

jackiezz

1)accrual basis（权责发生制的例子）到底是什么啊？

可以给个例子来吗


2）entity 在accounting 里到底是什么意思?

lowkokjun

你好！

1）accrual basis 就是就算钱还没受到或还没给都要记录起来。Example，sale goods to customer in credit，你的钱还没收到但你还是要记录起来。
Dr trade receivable
   Cr sales

2）entity在accounting的意思就是公司。。。

50912cmea

大大，

When the accrual basis of accounting is used, items are recognised as assets, liabilities, equity, income and expenses (the elements of financial statements) when they satisfy the definitions and recognition criteria for those elements

二楼的 trade receivables and sales are recognised 因为 their definitions and recognition criteria are met

Another typical example >>> accruals (accrued expenses) are liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier

jackiezz

大大，

When the accrual basis of accounting is used, items are recognised as assets, liabilitie ...
50912cmea 发表于 5-8-2011 03:38 PM

我终于明白了
谢谢你，以后有问题可一问你吗？

jackiezz

你好！

1）accrual basis 就是就算钱还没受到或还没给都要记录起来。Example，sale goods to customer i ...
lowkokjun 发表于 5-8-2011 11:27 AM

   英文not that gud

50912cmea

回复 4# jackiezz

可以来财务管理、税务会计、管理会计 » KS在线服务, http://cforum2.cari.com.my/viewthread.php?tid=2296336&extra=page%3D1 问这位 KS_W 大哥吧