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1、Chapter11 Accruals and prepayme第十一章预提费用及预付款项Introduction 简介In Chapter 8,we looked at the adjustments needed for inventory in cost of sales. This chapter deals with the adjustments which may need to be made to the expenses in the income statement.在 8 章，我们看到需要调整销售成本的存货。本章论述的调整可能需要在收入报表作出支出。Study guide
2、 学习指南D7 Accruals and prepayments 1(a) Understand how the matching concept applies to accruals and prepayments 1(b) Identify and calculatethe adjustments for accruals and prepayments in preparing financial statements 1(c) Illustrate the process of adjusting for accruals and prepayments in preparing f
3、inancial statements 1(d) prepare the journal entries and ledger entries for the creation of an accrual or prepayment 1(e) Understand and identify the impact on profit and net assets of accruals and prepayments 1相关利息和预付款（一）了解如何匹配适用于利息和预付款的概念 1（二）确定和计算在编制财务报表调整利息和预付款 1（三）说明调整利息和预付款在编制财务报表的过程 1（四）为建立一个
4、收益或预付编写日记条目和帐目（五）了解和确定影响利润和净资产的利息和预付款 1Exam guide 考试指南These topics are very important and you are bound to have a question including accruals and prepayments. 这些主题是非常重要的，你肯定会有一个问题，包括利息和预付款项。1Accruals and prepayments 预提费用及预付款项Accrued expenses (accruals) are expenses which relate to an accounting peri
5、od but have not been paid for .They are shown in the statement of financial position an a liability.Prepaid expenses (prepayments) are expenses which have already been paid but relate to a future accounting period. They are shown in the statement of financial position as an asset.预提费用（应计）是一个会计期间的费用，
6、但尚未支付。他们被显示在财务状况表的责任负债一方。预付费用（预付）的费用，已经支付但与未来一个会计期间有关。他们被显示在财务状况表作为一种资产。1.1 Introduction 简介We have already seen that the gross profit for a period should be calculated by matching saled and the cost of goods sold. In the same way , the net profit for a period should be calculated bu charging the exp
7、enses which relate to that period. For example, in preparing the income statement of a business for a period of, say, six months, it would be appropriate to charge six months expenses for rent and local taxes , insurance costs and telephone costs, exc.我们已经看到，毛利润为一期应计算匹配的销售和商品销售成本。在相同的方式，涉及这一时期的净利润计算
8、应不收取费用。例如，在编制损益表期间的押了六个月的租金费用和地方税，保险费和电话费，这将是适当的依据。Expenses might not be paid for during the period to which they relate . For example, a business rents a shop for $20,000 per annum and pays the full annual rent on 1 April each year. If we calculate the profit of the business for the first six month
9、s of the year 20X7, the correct charge for rent in the income statement is $10,000, even though the rent paid is $20,000 in that period. Similarly, the rent charge in the income statement for the second six months of the year is $10,000,even though no rent was actually paid in thar period.费用可能不支付的有关
10、时期。例如，一个企业租赁店为每年 20000 美元，全年度租金每年四月 1。如果我们计算利润的生意，今年前六个月 20x7，正确的收取租金的收入是 10000 美元，即使支付的租金是 20000 美元，在这一时期。同样，租金收入报表中为下一年的六个月是 10000 美元，即使在这期间没有实际支付的租金。Accruals and prepayments might seem difficult at first, but the following examples should help to clarify the principle invoved, that expenses shoul
11、d be matched against the period to which they relate. We can regard accruals and prepayments as the means by which we move charges into the correct accounting period. If we pay in this period for something which relates to the nexe accounting period , we use a prepayment to transfer thar charge forw
12、ard to the nexr period. If we have incurred an expense in this period which will not be paid for until next period , we use an accrual to bring the charge back into this period.Accruals or accrued expenses are expenses which are charged against the profit for a particular period even though they hav
13、e not yet been paid for.Prepayments are payments which have been made in one accounting period, but should not be charged against profit until a later period , because they relate to that later period.虽然他们尚未支付但应计费用、预提费用是对利润的时期。已在一个会计期间支付预付款项，但直到后期不应记入利润。预提费用及预付款项可能起先看起来很难，但下面的例子将有助于澄清包括原则，有关的费用应配合的时
14、期。我们可以把应计及预付款项为手段，我们移动到正确的会计期间的费用。如果我们在这一时期，一些涉及第二会计期间，我们使用预付款转移，冲锋陷阵到明年期间。如果我们已经发生的费用在本期将不支付到下一期，我们使用权责发生制的带回本期。1.2 Example :Accruals 1.2 例：应计Horance Goodrunning , trading as Goodrunning Motor Spares, ends his financial year on 28 February each year. His telephone was installed on 1 April 20X6 and
15、he receives his telephone account quarterly at the end of each quarter. On the basis of the following data ,you are required to calculate the telephone expense to be charged to the income statemengt for the year ended 28 February 20X7.Goodrunning Motor Spares-telephone expense for the three months e
16、nded :$30.6.20X6 23.50 30.9.20X6 27.20 31.12.20X6 33.40 31.3.20X6 36.00 Horance Goodrunning，贸易为 Horance Goodrunning 汽车备件，在每年二月二十八结束他的财政年度。他的电话是安装在四月 120x6 和他在每个季度结束收到的电话帐户季度。基于以下数据，你需要计算电话费收取的收入为 28statemengt截至今年二月 20x7。goodrunning 电机 spares-telephone 费用为三个月结束：Solution 解决 (办法)The telephone expenses for the year ended 28 February 20X7 are: 结束的一年二月28 电话费用为是：$1 March-31 March 20X6(no telephone) 0.00 1 April-30 June 20X6 23.50 1 July-30 Septermber 20X6 27.20 1 October-31 December 20X6 33.
