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.
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Bookkeeping - Everybody Can Do It / #簿记 - #人人都能做到系列
1. Introduction
2. Bookkeeping and Accounting
[簿记和会计]
3. Assets, Liabilities, and Owners' Equity
[资产、负债和所有者权益]
4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]
5. Expenses & Revenues
[支出和收入]
6. Transactions
[交易]
7. Accounts
[账户]
8. Accounting Accrual System
[会计权责发生制]
9. Accounting Double Entry System (1)
[会计复式记账法(1)]
10. Accounting Double Entry System (2)
[会计复式记账法(2)]
11. Recording Transactions
[商业交易的记载]
12. Purchase on Credit
[ 赊账采购]
13. Purchase on Cash
[现金采购]
14. Sale on Credit
[赊账销售]
15. Sale on Cash
[现金销售]
16. Unearned Revenue
[未赚取的收入]
17. Prepaid Expenses
[预付费用]
18. Unrecorded Expenses (1)
[未入账的费用 (1)]
19. Unrecorded Expenses (2)
[未入账的费用 (2)]
20. Unrecorded Revenue
[未入账的收入]
21. What Is Depreciation
[什么是折旧]
22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]
23. Useful Life
[使用期限]
24. What is a Depreciation Schedule
[什么是折旧表]
25. Types of Depreciation - Straight Line Depreciation
[折旧的类型 - 直线折旧]
26. Types of Depreciation - Diminishing Balance Method
[折旧的类型 - 递减平衡法]
27. Types of Depreciation - Units of Production Depreciation Method
[折旧的类型 - 生产单位的折旧]
28. Accumulated Depreciation
[累计折旧]
29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]
30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]
31. Types of Discount – Trade Discount
[折扣的类型 - 贸易折扣]
32. Types of Discount – Cash Discount
[折扣的类型 - 现金折扣]
33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]
34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]
35. Discount Allowed
[销货折扣]
36. Discount Received
[购货折扣]
37. Exercise - 1
[练习 - 1]
38. Exercise - 2
[练习 - 2]
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