作业帮高人帮忙看一下这道会计题哪个是prepayment还是accruals03/01/2007 1,800 rent for the quarter year ended 31/03/0707/01/2007 840 rates for the half year ended 31/03/0720/06/2007 1,800 rent for the quarter year ended 30/06/0704/09/2007 960
来源：学生作业帮助网 编辑：作业帮 时间：2024/11/02 20:22:51
高人帮忙看一下这道会计题哪个是prepayment还是accruals03/01/2007 1,800 rent for the quarter year ended 31/03/0707/01/2007 840 rates for the half year ended 31/03/0720/06/2007 1,800 rent for the quarter year ended 30/06/0704/09/2007 960
高人帮忙看一下这道会计题哪个是prepayment还是accruals
03/01/2007 1,800 rent for the quarter year ended 31/03/07
07/01/2007 840 rates for the half year ended 31/03/07
20/06/2007 1,800 rent for the quarter year ended 30/06/07
04/09/2007 960 rates for the half year ended 30/09/07
06/09/2007 1,800 rent for the quarter year ended 30/09/07
30/12/2007 960 rates for the half year ended 31/03/08
以上几个哪个是prepayment 那个是accruals?
怎么分析呢?
交易时间不是每月1号,那就不是整月,那怎么算prepayment/accruals的时间呢?
希望越详细越好~
高人帮忙看一下这道会计题哪个是prepayment还是accruals03/01/2007 1,800 rent for the quarter year ended 31/03/0707/01/2007 840 rates for the half year ended 31/03/0720/06/2007 1,800 rent for the quarter year ended 30/06/0704/09/2007 960
prepayment：(预付费用)
03/01/2007 1,800 rent for the quarter year ended 31/03/07（租金）
20/06/2007 1,800 rent for the quarter year ended 30/06/07
06/09/2007 1,800 rent for the quarter year ended 30/09/07
accruals：(应付费用)
07/01/2007 840 rates for the half year ended 31/03/07（利息）
04/09/2007 960 rates for the half year ended 30/09/07
30/12/2007 960 rates for the half year ended 31/03/08
（注：利息一般是报表计算,而租金是每期分摊的）
所有的科目都会是每个月结算一次,对于prepayment/accruals,由于跨期,可以按照一定的方法每期分摊.一般ACCOUNTING 会选择平均分摊.