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8 - Accounting Accrual System

Updated: Dec 17, 2022


Bookkeeping - Everyone Can Do It 8 - Accounting Accrual System - PDF

133. Bookkeeping - Everyone Can Do It - 8_Accounting Accrual System
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1. 现金会计系统 [Cash Accounting System] 和权责发生制会计系统 [Accrual Accounting System ] 是现有的两类会计系统。


2. 在现金会计系统中,只有在支付或收到款项时才会记录为费用和收入。因此,每一笔钱的流入都被认为是收入,每一笔钱的流出都被认为是支出。


3. 绝大多数公司都使用权责发生制会计系统。正因为如此,公司可以在收入和支出产生后立即记录,而不考虑什么时候才会收到或支付款项。


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1. A cash accounting system and an accrual accounting system are the two types of accounting systems available.


2. Only when a payment is made or received that expenses and revenues recorded in the cash accounting system. As a result, every money inflow is considered revenue, and every money outflow is regarded as an expense.


3. The vast majority of companies use the accrual accounting system. Because of this, a company can record revenues and expenses as soon as they are incurred, regardless of when a payment is received or paid.


4. Join our Telegram - http://bit.ly/YourAuditor


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Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列


1. Introduction

https://lnkd.in/e7cE-w5t


2. Bookkeeping and Accounting

[簿记和会计]


https://lnkd.in/eCH6QSXS


3. Assets, Liabilities, and Owners' Equity

[资产、负债和所有者权益]


https://lnkd.in/ek3mcZsW


4. Accounting Equation: Assets = Liabilities + Owner's Equity

[会计方程式:资产 = 负债 + 股权权益]


https://lnkd.in/epqremW6


5. Expenses & Revenues

[支出和收入]


https://lnkd.in/ebFSk48G


6. Transactions

[交易]


https://lnkd.in/ec8qyjuE


7. Accounts

[账户]


https://lnkd.in/ewT2ZaZs


8. Accounting Accrual System

[会计权责发生制]


https://lnkd.in/exwZCBXu


9. Accounting Double Entry System (1)

[会计复式记账法(1)]


https://lnkd.in/ejA5Ddxx


10. Accounting Double Entry System (2)

[会计复式记账法(2)]


https://lnkd.in/ehZev2HZ


11. Recording Transactions

[商业交易的记载]


https://lnkd.in/e5BS4jip


12. Purchase on Credit

[ 赊账采购]


https://lnkd.in/e2TFvZ6U


13. Purchase on Cash

[现金采购]


https://lnkd.in/evf2vjz7


14. Sale on Credit

[赊账销售]


https://lnkd.in/eXqG_G3k


15. Sale on Cash

[现金销售]


https://lnkd.in/ecD8ZYGf


16. Unearned Revenue

[未赚取的收入]


https://lnkd.in/eUFvDDhq


17. Prepaid Expenses

[预付费用]


https://lnkd.in/eKm_eN2K


18. Unrecorded Expenses (1)

[未入账的费用 (1)]


https://lnkd.in/eg3B286H


19. Unrecorded Expenses (2)

[未入账的费用 (2)]


https://lnkd.in/ei9WTWwS


20. Unrecorded Revenue

[未入账的收入]


https://lnkd.in/euE5jhBQ


21. What Is Depreciation

[什么是折旧]


https://lnkd.in/eGTQsT8V


22. What kind of Assets can you Depreciate

[什么样的资产可以计提折旧?]


https://lnkd.in/emtmDSY8