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20 - Unrecorded Revenue

Updated: Dec 17, 2022


Bookkeeping - Everyone Can Do It - 20 - Unrecorded Revenue - PDF

158. Bookkeeping - Everyone Can Do It - 20 - Unrecorded Revenue
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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。


2. 通过这种方式,收入与收入发生期间的支出相匹配。


3. 当我们说“未入账的收入”时,我们指的是在本期赚取,但要等到之后才收到钱的收入。


4. 贷款的利息收入是其中一种例子。


5. 在插图中阅读更多内容


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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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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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