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18 - Unrecorded Expenses (Part 1)

Updated: Apr 30


Bookkeeping - Everyone Can Do It - 18 - Unrecorded Expenses (Part 1) - PDF

156. Bookkeeping - Everyone Can Do It - 18 - Unrecorded Expenses (1)
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1. 会计原则要求在费用发生时予以记录,而不考虑付款的时间,因为这影响到所有者权益。


2. 未入账的费用是指在当期发生但后来才支付的费用。


3. 当月赚取的工资但在下个月支付,就是一个很典型的“未入账的费用”的例子


4. 另一个常见的例子是,为银行贷款所支付的利息以及水电费的支出。


5. 在插图中阅读更多内容


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1. Accounting principles require that expenses be recorded when they are incurred, regardless of when the payment is made as this affects owners' equity.


2. Unrecorded expenses are incurred in the current period but paid later.


3. An example of a typical 'unrecorded expense' is a salary earned in the current month but paid in the following month.


4. Another common example would be the interest paid on a bank loan and the expenses incurred for utilities.


5. Please read more in the illustration

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