Updated: Dec 17, 2022
Bookkeeping - Everyone Can Do It - 20 - Unrecorded Revenue - PDF
1. 根据权责发生制会计 [Accrual Basis of accounting]，收入应记录在赚取收入的期间，无论何时才收到客户的付款。
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1. According to the Accrual Basis of accounting, revenues should be recorded for the period in which they are earned, regardless of when the money is received.
2. In this manner, revenues are matched with expenses during which the revenues are made.
3. In the case of unrecorded revenues, we refer to revenues that are earned in the current period but for which the money is not received until later.
4. Interest revenue on loans is one of the examples.
5. Please read more in the illustration
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2. Bookkeeping and Accounting
3. Assets, Liabilities, and Owners' Equity
4. Accounting Equation: Assets = Liabilities + Owner's Equity
[会计方程式：资产 = 负债 + 股权权益]
5. Expenses & Revenues
8. Accounting Accrual System
9. Accounting Double Entry System (1)
10. Accounting Double Entry System (2)
11. Recording Transactions
12. Purchase on Credit
13. Purchase on Cash
14. Sale on Credit
15. Sale on Cash
16. Unearned Revenue
17. Prepaid Expenses
18. Unrecorded Expenses (1)
19. Unrecorded Expenses (2)
20. Unrecorded Revenue
21. What Is Depreciation