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1、应收应付那点事儿应收应付那点事儿（下（下篇篇） ：） ：变动分析变动分析 在上一篇中，我们用三步走完成了科目的账务处理， 这一篇我们来理理这些科目 的期初期末变动情况（movement） 。首先，是一个放之四海皆准的守恒公式，大 家务必要记住： 期初期初 + + 本期增加本期增加 - - 本期减少本期减少 = = 期末期末 该等式对于任何一个科目都成立，只不过对于不同的科目，本期增加和本期减少 的经济含义不尽相同而已。经常需要分析的科目有四个，总结如下： 期初期初 + + 本期增加本期增加 - - 本期减少本期减少 = = 期末期末 应收账款应收账款： A Accounts ccounts r
2、eceivablereceivable 期初期初 + + 赊销赊销 借借：应收账款：应收账款 贷：收入 收款收款 借：现金/银行存款 贷贷：应收账款：应收账款 期末期末 应付账款应付账款： A Accountsccounts payablepayable 期初期初 + + 赊购赊购 借：存货 贷贷：应付账款：应付账款 - - 付款付款 借借：应付账款：应付账款 贷：现金/银行存款 = = 期末期末 预提费用预提费用： A Accrued ccrued expensesexpenses 期初期初 + + 按按权责发生制应权责发生制应计入计入 利润表的费用利润表的费用 借：费用 贷贷：预提费用：预
3、提费用 - - 付款付款 借借：预提费用：预提费用 贷：现金/银行存款 = = 期末期末 预付费用预付费用： P Prepaidrepaid expensesexpenses 期初期初 + + 付款付款 借借：预付费用：预付费用 贷：现金/银行存款 - - 按按权责发生制应权责发生制应计入计入 利润表的费用利润表的费用 借：费用 贷贷：预付费用：预付费用 = = 期末期末 预提收入预提收入： A Accrued ccrued incomeincome 期初期初 + + 按按权责发生制应权责发生制应计入计入 利润表的利润表的收入收入 借借：预提收入预提收入 贷：收入 - - 收款收款 借：现金/
4、银行存款 贷贷：预提收入：预提收入 = = 期末期末 预收预收收入收入： P Prepaidrepaid incomeincome 期初期初 + + 收款收款 借：现金/银行存款 贷贷：预收收入：预收收入 - - 按按权责发生制应权责发生制应计入计入 利润表的利润表的收入收入 借借：预收收入：预收收入 贷：收入 = = 期末期末 从数学角度看，这个恒等式中，只要知道三个参数，就可以求第四个参数，这是 考试中最惯用的伎俩，大家一定要洞察敌情，才能百战不殆。 1 1. . 对于对于应收应收账款账款 accounts receivableaccounts receivable、应付账款应付账款 ac
5、coaccou unts payablents payable，通常是 已知期初期末余额和收付款金额，以及其他的一些影响增减的零星项目 （比如退 货、直接注销的坏账、应收应付抵消等） ，求本期收入和采购的金额。 BeckerBecker F3 F3 练习册练习册 2828.1.1 & & 28.228.2 A is a sole trader who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers
6、 for the year ended 30 November 2016: $ Trade receivables,1 December 2015 130,000 Trade payables,1 December 2015 60,000 Cash received from customers 686,400 Cash paid to suppliers 302,800 Discounts allowed 1,400 Discounts received 2,960 Irrecoverable debts 4,160 Amount due from a customer who is als
7、o a supplier offset against an amount due for goods supplied by him 2,000 Trade receivables, 30 November 2016 181,000 Trade payables, 30 November 2016 84,000 Based on the above information, what figure should appear in As Based on the above information, what figure should appear in As statement of p
8、rofit or loss for the year ended 30 November 201statement of profit or loss for the year ended 30 November 2016 for 6 for sales revenue?sales revenue? A. $748,960 B. $748,800 C. $744,960 D. $743,560 Based on the above information, what figure should appear in As Based on the above information, what
9、figure should appear in As statement of profit or loss for the year ended 30 November 2statement of profit or loss for the year ended 30 November 2016 for 016 for purchases?purchases? A. $283,760 B. $325,840 C. $329,760 D. $331,760 解析：解析：这是 F3 考试中非常典型的题目，必考知识点！ $ 分析 Trade receivables,1 December 2015
10、 130,000130,000 R Receivableeceivable 期初余额期初余额 Trade payables,1 December 2015 60,00060,000 P Payableayable 期初余额期初余额 Cash received from customers 686,400686,400 收款收款，导致导致 receivablereceivable 减少减少 Cash paid to suppliers 302,800302,800 付款付款，导致，导致 payablepayable 减少减少 Discounts allowed 1,4001,400 给到给到客户
11、的折扣，客户的折扣，导致导致 receivablereceivable 减少减少 Discounts received 2,9602,960 从从供应商供应商取得取得的折扣，导致的折扣，导致 payablepayable 减少减少 Irrecoverable debts 4,1604,160 直接直接注销的坏账，导致注销的坏账，导致 receivablereceivable 减少减少 Amount due from a customer who is also a supplier offset against an amount due for goods supplied by him 2
12、,0002,000 应收应付应收应付抵消，抵消，导致导致 receivablereceivable 和和 payablepayable 同时同时等额等额减少减少 Trade receivables, 30 November 2016 181,000181,000 R Receivableeceivable 期末余额期末余额 Trade payables, 30 November 2016 84,00084,000 P Payableayable 期末期末余额余额 说明：红色加粗表示与 receivable 相关的事项，蓝色加粗表示与 payable 相关的事项，黑色加粗表示与两者都相关的事项。
13、 分析清楚之后，就很简单了，直接列方程求解即可。 Receivable：130,000+sales-686,400-1,400-4,160-2,000 = 181,000 sales = 744,960，选 C Payable：60,000+purchase-302,800-2,960-2,000 = 84,000 purchase = 331,760，选 D 2 2. . 对对于于 accruedaccrued expenseexpense、 prepaid expenseprepaid expense、 accrued incomeaccrued income、 prepaid incom
14、eprepaid income， 但凡带着“expense”的，一定是付款方，但凡带着“income”的，一定是收款 方；而带着“accrued”的，表示应收未收，应付未付，带着“prepaid”的，表 示不需要付款却已经付了，或者不需要收款却已经收了。 应该应该收付收付，尚未尚未收入收入 不应该不应该收付，已经收付，已经收付收付 收款方收款方 Accrued income，资产 Prepaid income，负债 都是都是 incomeincome 付款方付款方 Accrued expense，负债 Prepaid expense，资产 都是都是 expenseexpense 都是都是 a
15、accruedccrued 都是都是 prepaidprepaid 考试中通常是已知期初余额和本期收付款信息， 根据最后一次收付款情况确定期 末余额，然后计算计入本期利润表的收入或费用。 BPP F3 BPP F3 练习册练习册 1010.7.7 The electricity account for the year ended 30 June 20X1 was as follows. $ $ Opening balance for electricity accrued at 1 July 20X0 300 Payments made during the yearPayments made during the year 1 August 20X0 for three months to 31 July 20X0 600 1 November 20X0 for three months to 31 October 20X0 720 1 February 20X1 for three months to 31 January 20X1 900 30 June 20X1 for three months to 30 April 20X1 840 1 August 20X1 for three months to 31 July 20X1 840 Which of the
