
20 - Unrecorded Revenue
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。
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。
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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]