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CCS16 - Unearned Revenue
Updated: Apr 30
Bookkeeping - Everyone Can Do It - 16 - Unearned Revenue - PDF
154. Bookkeeping - Everyone Can Do It - 16 - Unearned Revenue
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1. 一些提供服务或商品的公司，如出租空间、提供保险服务或出版刊物，可能会提前收钱。
2. 这些公司的收入在赚取之前就已经收到并记录了。“未赚取的收入”是用来描述这些类型收入的术语。
3. 我们必须承认的是，在服务或商品的使用寿命期间， “未赚取的收入”已经产生，并导致所有者权益 [owners' equity] 的增加。因此，我们将“未赚取的收入”归类为负债，因为日后公司有义务向客户提供服务或商品。
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1. Some companies offering services or goods, such as renting out space, providing insurance services, or publishing publications, may collect money in advance.
2. The revenues of these companies are received and recorded before they have been earned. Unearned revenues are the term used to describe these types of revenues.
3. We must recognize that "unearned revenue" has been generated over the useful life of the service or goods and has resulted in an increase in owners' equity. Therefore, we classify "unearned revenue" as a liability because the company is subsequently obliged to provide the service or goods to the customer.
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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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