• CCS

16 - 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.


4. Please read more in the illustration


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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


23. Useful Life

[使用期限]


https://lnkd.in/ez8yhVdg


24. What is a Depreciation Schedule

[什么是折旧表]


https://lnkd.in/eFkUV2Tc


25. Types of Depreciation - Straight Line Depreciation

[折旧的类型 - 直线折旧]


https://lnkd.in/eacv55gK


26. Types of Depreciation - Diminishing Balance Method

[折旧的类型 - 递减平衡法]


https://lnkd.in/ebnrqt3P


27. Types of Depreciation - Units of Production Depreciation Method

[折旧的类型 - 生产单位的折旧]


ttps://lnkd.in/eT5A3uuN


28. Accumulated Depreciation

[累计折旧]


https://lnkd.in/eUQbv2XT


29. Why Should We Care to Record Depreciation

[我们为什么要关注折旧记录]


https://lnkd.in/ekEMnjyc


30. Is Depreciation a Fixed Cost

[折旧是一种固定成本吗]


https://lnkd.in/etzTkEnG


31. Types of Discount – Trade Discount

[折扣的类型 - 贸易折扣]


https://lnkd.in/eS896jVa


32. Types of Discount – Cash Discount

[折扣的类型 - 现金折扣]


https://lnkd.in/ePbs6cWf


33. Difference Between Trade Discount and Cash Discount

[贸易折扣和现金折扣之间的区别]


https://lnkd.in/ecWSHm87


34. How To Calculate & Record Trade and Cash Discounts

[如何计算和记录贸易和现金折扣]


https://lnkd.in/ee5XpVa4


35. Discount Allowed

[销货折扣]


https://lnkd.in/e6rPBqmP


36. Discount Received

[购货折扣]


https://lnkd.in/eMJ-zHab


37. Exercise - 1

[练习 - 1]


https://lnkd.in/eg6ZgmGW


38. Exercise - 2

[练习 - 2]


https://lnkd.in/erTxxKp2


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