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会计科目英文缩写

2023-07-15 13:08:10
TAG: 英文 会计
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马老四

一、企业财务会计报表封面 FINANCIAL REPORT COVER

报表所属期间之期末时间点 Period Ended

所属月份 Reporting Period

报出日期 Submit Date

记账本位币币种 Local Reporting Currency

审核人 Verifier

填表人 Preparer

二、资产负债表 Balance Sheet

资产 Assets

流动资产 Current Assets

货币资金 Bank and Cash

短期投资 Current Investment

一年内到期委托贷款 Entrusted loan receivable due within one year

减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year

减:短期投资跌价准备 Less: Impairment for current investment

短期投资净额 Net bal of current investment

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

减:应收账款坏账准备 Less: Bad debt provision for Account receivable

应收账款净额 Net bal of Account receivable

其他应收款 Other receivable

减:其他应收款坏账准备 Less: Bad debt provision for Other receivable

其他应收款净额 Net bal of Other receivable

预付账款 Prepayment

应收补贴款 Subsidy receivable

存货 Inventory

减:存货跌价准备 Less: Provision for Inventory

存货净额 Net bal of Inventory

已完工尚未结算款 Amount due from customer for contract work

待摊费用 Deferred Expense

一年内到期的长期债权投资 Long-term debt investment due within one year

一年内到期的应收融资租赁款 Finance lease receivables due within one year

其他流动资产 Other current assets

流动资产合计 Total current assets

长期投资 Long-term investment

长期股权投资 Long-term equity investment

委托贷款 Entrusted loan receivable

长期债权投资 Long-term debt investment

长期投资合计 Total for long-term investment

减:长期股权投资减值准备 Less: Impairment for long-term equity investment

减:长期债权投资减值准备 Less: Impairment for long-term debt investment

减:委托贷款减值准备 Less: Provision for entrusted loan receivable

长期投资净额 Net bal of long-term investment

其中:合并价差 Include: Goodwill (Negative goodwill)

固定资产 Fixed assets

固定资产原值 Cost

减:累计折旧 Less: Accumulated Depreciation

固定资产净值 Net bal

减:固定资产减值准备 Less: Impairment for fixed assets

固定资产净额 NBV of fixed assets

工程物资 Material holds for construction of fixed assets

在建工程 Construction in progress

减:在建工程减值准备 Less: Impairment for construction in progress

在建工程净额 Net bal of construction in progress

固定资产清理 Fixed assets to be disposed of

固定资产合计 Total fixed assets

无形资产及其他资产 Other assets & Intangible assets

无形资产 Intangible assets

减:无形资产减值准备 Less: Impairment for intangible assets

无形资产净额 Net bal of intangible assets

长期待摊费用 Long-term deferred expense

融资租赁——未担保余值 Finance lease – Unguaranteed residual values

融资租赁——应收融资租赁款 Finance lease – Receivables

其他长期资产 Other non-current assets

无形及其他长期资产合计 Total other assets & intangible assets

递延税项 Deferred Tax

递延税款借项 Deferred Tax assets

资产总计 Total assets

负债及所有者(或股东)权益 Liability & Equity

流动负债 Current liability

短期借款 Short-term loans

应付票据 Notes payable

应付账款 Accounts payable

已结算尚未完工款

预收账款 Advance from customers

应付工资 Payroll payable

应付福利费 Welfare payable

应付股利 Dividend payable

应交税金 Taxes payable

其他应交款 Other fees payable

其他应付款 Other payable

预提费用 Accrued Expense

预计负债 Provision

递延收益 Deferred Revenue

一年内到期的长期负债 Long-term liability due within one year

其他流动负债 Other current liability

流动负债合计 Total current liability

长期负债 Long-term liability

长期借款 Long-term loans

应付债券 Bonds payable

长期应付款 Long-term payable

专项应付款 Grants & Subsidies received

其他长期负债 Other long-term liability

长期负债合计 Total long-term liability

递延税项 Deferred Tax

递延税款贷项 Deferred Tax liabilities

负债合计 Total liability

少数股东权益 Minority interests

所有者权益(或股东权益) Owners" Equity

实收资本(或股本) Paid in capital

减;已归还投资 Less: Capital redemption

实收资本(或股本)净额 Net bal of Paid in capital

资本公积 Capital Reserves

盈余公积 Surplus Reserves

其中:法定公益金 Include: Statutory reserves

未确认投资损失 Unrealised investment losses

未分配利润 Retained profits after appropriation

其中:本年利润 Include: Profits for the year

外币报表折算差额 Translation reserve

所有者(或股东)权益合计 Total Equity

负债及所有者(或股东)权益合计 Total Liability & Equity

三、利润及利润分配表 Income statement and profit appropriation

一、主营业务收入 Revenue

减:主营业务成本 Less: Cost of Sales

主营业务税金及附加 Sales Tax

二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)

加:其他业务收入 Add: Other operating income

减:其他业务支出 Less: Other operating expense

减:营业费用 Selling & Distribution expense

管理费用 G&A expense

财务费用 Finance expense

三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)

加:投资收益(亏损以“—”填列) Add: Investment income

补贴收入 Subsidy Income

营业外收入 Non-operating income

减:营业外支出 Less: Non-operating expense

四、利润总额(亏损总额以“—”填列) Profit before Tax

减:所得税 Less: Income tax

少数股东损益 Minority interest

加:未确认投资损失 Add: Unrealised investment losses

五、净利润(净亏损以“—”填列) Net profit ( - means loss)

加:年初未分配利润 Add: Retained profits

其他转入 Other transfer-in

六、可供分配的利润 Profit available for distribution( - means loss)

减:提取法定盈余公积 Less: Appropriation of statutory surplus reserves

提取法定公益金 Appropriation of statutory welfare fund

提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund

提取储备基金 Appropriation of reserve fund

提取企业发展基金 Appropriation of enterprise expansion fund

利润归还投资 Capital redemption

七、可供投资者分配的利润 Profit available for owners" distribution

减:应付优先股股利 Less: Appropriation of preference share"s dividend

提取任意盈余公积 Appropriation of discretionary surplus reserve

应付普通股股利 Appropriation of ordinary share"s dividend

转作资本(或股本)的普通股股利 Transfer from ordinary share"s dividend to paid in capital

八、未分配利润 Retained profit after appropriation

补充资料: Supplementary Information:

1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments

2. 自然灾害发生损失 Losses from natural disaster

3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies

4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates

5. 债务重组损失 Losses from debt restructuring

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2023-07-15 08:47:501

高人帮忙看一下这道会计题哪个是prepayment还是accruals

prepayment:(预付费用)03/01/2007 1,800 rent for the quarter year ended 31/03/07(租金)20/06/2007 1,800 rent for the quarter year ended 30/06/0706/09/2007 1,800 rent for the quarter year ended 30/09/07accruals:(应付费用)07/01/2007 840 rates for the half year ended 31/03/07(利息)04/09/2007 960 rates for the half year ended 30/09/0730/12/2007 960 rates for the half year ended 31/03/08(注:利息一般是报表计算,而租金是每期分摊的)所有的科目都会是每个月结算一次,对于prepayment/accruals,由于跨期,可以按照一定的方法每期分摊。一般ACCOUNTING 会选择平均分摊。
2023-07-15 08:47:581

还款英文怎么写

就是 pay back 即可
2023-07-15 08:48:075

债券的callable option和prepayment option有什么区别

Callable Option是可回售选择权,是对于投资者的保护条款,投资者可以视市场情况在债券约定的回售期内或债券符合回售条件时选择性向债券发行者回售债券Prepayment Option是提前赎回权,指债券发行者可以在债券未到期前向债券持有者提前赎回其发行的债券
2023-07-15 08:48:231

Prepayment 30% by L/C, and T/T 70% against B/L ,有这种付款方式吗?

你好!搞反了,是定金30%T/T,尾款为70%即期不可撤销信用证如有疑问,请追问。
2023-07-15 08:48:312

acca F3 PREPAYMENT AND ACCRUALS

-200+600+1300+1400+2100+2000×2/3≈6533 ABCD都不打出来,有没有这选项?
2023-07-15 08:48:432

在accounting里面保险费用是算资产?还是负债呢?

prepayment (预付的保险)是资产(current assets)(当月)已经到期的则是开销(Expenses)比如说1月预付1200全年保险, prepayment +1200,cash-1200到了3月底则保险预付prepayment只剩下900,300则转为开销(Expenses)希望我的回答能对你有帮助。
2023-07-15 08:49:032

银行预付款保函翻译,谢谢!

prepayment guarantee肯定对
2023-07-15 08:49:132

Prepayment Risk是什么意思?

预付款风险
2023-07-15 08:49:301

外贸中,这句话:付款方式:预付30%订金,验货后付余款发货。怎么翻译为好,请赐教!

PAYMENT TERMS:30% DOWNPAYMENT ;70% AFTER INSTATION IN
2023-07-15 08:49:414

合同英语里面的一句话怎么理解

根据该合同 买方定制货物的退回是由在卖方合法代理人的银行账户中的买方 按照预付金的100%执行的
2023-07-15 08:49:495

英语付款用语

英语付款用语(汇总)   付款是在财会和金融行业经常接触到的,下面,我为大家提供一些英语付款用语,希望对大家有所帮助!   付款方法   mode of payment   现金付款   payment by cash||cash payment||payment by ready cash   以支票支付   payment by cheque   以汇票支付   payment by bill   以物品支付   payment in kind   付清||支付全部货款   payment in full||full payment   支付部分货款||分批付款   payment in part||part payment||partial payment   记帐付款||会计帐目内付款   payment on account   定期付款   payment on term   年分期付款   annual payment   月分期付款   monthly payment||monthly instalment   延滞付款   payment in arrear   预付货||先付   payment in advance||prepayment   延付货款   deferred payment   立即付款   prompt payment||immediate payment   暂付款   suspense payment   延期付款   delay in payment||extension of payment   支付票据   payment bill   名誉支付||干与付款   payment for honour||payment by intervention   结帐||清算||支付   settlement   分期付款   instalment   滞付||拖欠||尾数款未付   arrears   特许拖延付款日   days of grace   保证付款   del credere   付款   to pay||to make payment||to make effect payment   结帐   to settle||to make settlement||to make effect settlement||to square||to balance   支出||付款   to defray||to disburse   结清   to clear off||to pya off   请求付款   to ask for payment||to request payment   恳求付帐   to solicit payment   拖延付款   to defer payment||to delay payment   付款被拖延   to be in arrears with payment   还债   to discharge   迅速付款   to pay promptly   付款相当迅速   to pay moderately well||to pay fairly well||to keep the engagements regularly   付款相当慢   to pay slowly||to take extended credit   付款不好   to pay badly||to be generally in arrear with payments   付款颇为恶劣   to pay very badly||to never pay unless forced   拒绝付款   to refuse payment||to refuse to pay||to dishonour a bill   相信能收到款项   We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you   惠请付款   kindly pay the amount||please forward payment||please forward a cheque.   我将不得不采取必要步骤运用法律手段收回该项货款   I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment.   惠请宽限   let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer.   索取利息   to charge interest   附上利息   to draw interest||to bear interest||to allow interest   生息   to yield interest   生息3%   to yield 3%   存款   to deposit in a bank||to put in a bank||to place on deposit||to make deposit   在银行存款   to have money in a bank||to have a bank account||to have money on deposit   向银行提款   to withdraw one"s deposit from a bank   换取现金   to convert into money||to turn into cash||to realize   折扣用语   从价格打10%的`折扣   to make a discount of 10% off the price||to make 10% discount off the price   打折扣购买   to buy at a discount   打折扣出售   to sell at a discount   打折扣-让价   to reduce||to make a reduction   减价   to deduct||to make a deduction   回扣   to rebate   现金折扣   cash discount   货到付款||现金提货   cash on deliver (C.O.D.)   货到付现款   cash on arrival   即时付款   prompt cash   净价||最低价格付现   net cash   现金付款   ready cash   即期付款   spot cash||cash down||cash on the nail   凭单据付现款   cash against documents   凭提单付现款   cash against bills of lading   承兑交单   documents against acceptance (D/A)   付款交单   documents against payment (D/P)   折扣例文   除非另有说明, 30日后全额付现, 如有错误, 请立即通知。   Net cash 30 days unless specified otherwise. Advise promptly if incorrect.   付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。   Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.   付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。   Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net. ;
2023-07-15 08:50:201

ebs如何核销比发票金额小的预付款

预付款的概念企业对于某些物资有时需要采取预先订购的方式,即按照购货合同规定预付一部分货款。这部分预先付给供货单位的订货款就构成了企业的预付账款。预付款(Prepayment)是一种可以为供货商或者员工提供提前付款的开票类型,例如,当你需要付租赁定金,或者提前付差旅费给员工。你可以事后将预付款核销(apply)到一张或多张来自供应商或者客户的发票(Invoice)或费用报表(Expense report),以抵消已经支付给他们的金额。你可以输入两种类型的预付款:临时预付款(Temporary)、永久预付款(Permanent)。临时预付款可以核销至你收到的发票或报销单。例如,你可以临时预付款去支付酒店的膳食定金,当酒店的发票来到时,你可以用这张发票核销预付款,从而减少应该要支付的发票总金额。永久性预付款不能够核销至发票。例如,你可以使用永久性预付款来支付不期望获得发票的租借定金。假设有以下一项经济业务A公司向B公司购买一批价值1000元的产品,合同规定先预付500元。一个星期后,收到B公司1000元的发票,A公司付给B公司未付的500元。1. 在发票工作台(Invoice Workbench)系统建立一张500元的预付款(Prepayment)类型发票,预付款类型为临时(Temporary)。结算日期(Settlement Day)是该预付款允许被核销的日期。AP不允许你在此日期之前对发票或费用报表核销临时预付款。2. 对这一张500元的预付款发票进行全额付款。系统要求一定要对预付款进行了全额付款后,才可以用发票核销这张预付款。3. 假设几天后,收到了供应商发来的1000元发票,则需要用500元的预付款核销发票,减少要支付的金额。核销后的发票,只需要支付500元的金额。4. 点击OK,进行核销窗口,选择要核销的发票及金额。5. 查看这张原编号为Q9,总额为1000元的发票行,可以清楚看到核销预付款的信息这张发票的总体概况:可见,已经为这张发票付了500的款项(Amount Paid)。最后预付款处理的标准流程大致是上面所提及的。具体的业务操作还是要根据企业的实际情况定制。
2023-07-15 08:50:441

英语会计分录问题

 长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds  长期债券投资-其他债权投资Longtermsecuritiesinvestment-others  长期投资减值准备Provisionforlong-terminvestment  应收票据Notesreceivable  应收股利Dividendsreceivable  应收利息Interestreceivable  应收帐款Tradedebtors  坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors  预付帐款Prepayment  应收补贴款Allowancereceivable  其他应收款Otherdebtors  坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors  其他流动资产Othercurrentassets  物资采购Purchase  原材料Rawmaterials  包装物Packingmaterials  低值易耗品Lowvalueconsumbles  材料成本差异Materialcostdifference  自制半成品Self-manufacturedgoods  库存商品Finishedgoods  商品进销差价Differencebetweenpurchase&salesofcommodities  委托加工物资Consignedprocessiongmaterial
2023-07-15 08:50:531

外贸中“第一次合作时,预付30%订金后安排生产,余款见提单复本后付完全款”这句话用英文怎么说?

For the first cooperation,Please T/T 30% prepayment before production,the rest(70%) after sight of Bill of lading(B/L) copy. 或者For the first cooperation,Please T/T 30% prepayment before production,the rest(70%) after faxed Bill of lading(B/L) .
2023-07-15 08:51:035

 波动性风险(Volatility Risk)。

  波动风险是指由企业的商品市场价格变动导致衍生工具价格变动或价值变动而引起的风险,在套期保值中,主要指企业要进行套期保值的被套期对象的价格波动风险。  随着金融创新的不断发展,对金融风险的研究逐步深入。国际监管机构致力于建立国际统一的风险测定与管理标准,各国管理机构则在研究与本国相适应的方法与政策手段。各国金融机构从自己的生存与发展出发,也研究并使用了大量的模型、方法来管理风险。迄今为止还没有一个完全科学的方法被普遍接受。但是,随着金融风险管理理论的发展,VaR( Value- at- Risk) 方法正在得到改进,并被越来越多的监管机构和金融机构作为风险测定与管理的强有力工具。
2023-07-15 08:51:223

有关ACCA的F3 rental income的问题

因为公司是预收租金,所以在公司的产物报表上出现是accrual的。如果你是为付租金的一方做财务报表,既是预付租金,才会有一个3000在prepayment。
2023-07-15 08:51:323

首期、中期、尾期这几个用英文怎么说(急用)

the begining of period,the medium-term,the end of period
2023-07-15 08:51:427

请翻译,谢谢 英文(30分)

1.TERM OF PAYMENT: FOB XIAMEN 2.PAYMENT: T/T(30% PREPAID, THE OTHER 70% SHOULD BE PAID BEFORE SHIPPNENT)3.TIME OF SHIPPMENT: FINISH PRODUCE WITHIN 30 DAYS AFTER RECEIVED PREPAID, SHIPMENT WITHIN 10 AFTER RECEIVE THE OTHER 70% PAID4. PARKING: TO BE PACKED IN STANDARD EXPORTING PARKING.5.SHIPPING WAY: SEA WAY
2023-07-15 08:51:584

这句话英语怎么说?我们的付款条件是签约时先付一半,装船前付清另一半。

我们的付款条件是签约时先付一半,装船前付清另一半。Our demand is that we make half the payment upon signing the contract, and the other half before shipment.
2023-07-15 08:52:093

accounting里的Accruals跟prepayment有什么区别啊?

Accrual是你应该付给别人,却没有实际支付的费用.Prepayment是你提前付给别人的费用.accrual[u0259"kruu02d0u0259l]n.增加;增加物;增加额1、The A-share findings indicate that there is no significant difference in the explanatory power of IAS and PRC accruals for A-share returns.股调查结果显示出,A股收益的解释力基于IAS和PRC的应计项目没有显著差异。2、Select to reverse accruals added to the General Ledger Interface.选中此复选框转回添加到“总帐接口”中的应计额。prepayment[priu02d0"peu026amu0259nt]n.预先支付;预付款1、So we need the bank account of YOUR COMPANY NAME to make the prepayment.因此,我们需要汇到你公司名字作受益人的帐户。2、The prepayment plan would not cover the cost of room and board at any of the state"s public colleges.预负费计划将不包括在任何该州公立大学的食宿费用。
2023-07-15 08:52:431

预付款英语怎么说?P开头的

prepay prepayment
2023-07-15 08:52:491

prepayment属于什么科目

会计科目prepayment=今年的费用 考试做判断时需要特别认真的去分清他们的区别。同一个会计科目,期末和期初的处理刚好相反
2023-07-15 08:52:571

折旧和prepayment计算方法(URGENT!!!) 加10份

(1) 折旧 - Straight line 即每月摊分既数一样. 假如本月买入 asset 及开始 depreciate: Dr Plant & machinery 13,500 Cr Bank 13,500 Dr Depreciation (P&L) 225 Cr Accumulated depreciation (B/S) 225 之后每月重复第二条 entry 直至做够 60 个月为止 (2) Prepayment - 假设本月预付一年既保险费 Dr Insurance expenses 833.37 Prepayment 9,166.63 Cr Bank 10,000 下个月就开始做下面呢条 entry 直至做够 11 个月为止 Dr Insurance expenses 833.33 Cr Prepayment 833.33,参考: 自已做会计,Depreciation using straight line method, $13,500 divided by 5 years. Each year depreciation is $2,700. Prepaid insurance $10,000 for one year which me each month is $833.33 and the last month is $833.37 due to rounding difference. The accounting entries are as follow: 1. Dr. Depreciation - Machinery $2,700 Cr. Accumulated depreciation - Machinery $2,700 2. Dr. Insurance expenses $833.33 Cr. Prepaid insurance $833.33,
2023-07-15 08:53:041

ACCA高频考点解析:Accruals and Prepayments

在ACCA考试中,Accruals and Prepayments在每一年的考试都会出现,对于首次报名的新考生,很多人并不了解这考点内容,今天深空网就跟大家一一详解。01、权责发生制Accounting process中,会计人员是依据原始凭证记录日记账,接着再做明细账,总账,试算平衡表以及报表。在这个过程中就会出现一种情况就是,当费用或者收入已经发生,但还没有拿到凭证的时候,会计人员是不会做账的,当费用和收入没有发生,但已经拿到的凭证上包含了这些未发生的费用和收入,会计人员是会做账的;但是基于权责发生制下,凡是当期已经实现的收入和已经发生或应当负担的费用,不论款项是否收付, 都应记录在当期的收入和费用里。凡是不属于当期的收入和费用,即使款项已在当期收付,也不应记录在当期的收入和费用,所以基于权责发生制要对已做的收入和费用进行调整。02、费用角度应计费用首先,站在费用的角度,我们来讨论当前企业应该确认多少费用,当企业当期发生了尚未支付的费用,我们称这笔费用为accrual expense/expense in arrears (应计费用),在权责发生制下,即使费用并未支付,只要是当期需要确认的,也应当将这笔费用确认在当期的利润表中。由于账单未收到,企业需要估算出一笔应当缴纳但还未缴纳的负债,这就是应计费用,它确认在资产负债表中,属于流动负债。那么会计上是如何处理这笔交易的呢:Dr expenseCr accruals预计费用如果企业当期支付了未来会计期间的费用,我们称这笔费用为prepayment(预计费用),会计首先依据凭证记录经济交易,因此会计人员记录的费用可能包含了已经支付的未来会计期间的费用。根据权责发生制,当期确认的费用只能是当期发生的费用,因此会计期末要将多确认的费用减少;企业在资产负债表中要确认一笔资产,代表已支付还未享受的权力,这就是预计费用,属于流动资产。那么,会计上是如何处理这笔交易的呢:Dr PrepaymentsCr Expense03、举例我们用房租来举个例子,房租在一般情况下都是公司会预先支付五年的房租,当企业支付这笔房租费用的时候,会依据付款后的收据(receipt)这个凭证(source document)记账。但是,在会计期末的时候,我们基于权责发生制复核了一下,发现已经支付的房租费用金额中,有四年尚未受益,或者说这部分要在下一个会计周期才可受益。(即确认为expense),我们就要基于这部分expense在会计上进行调整:Double entry for the prepayments (using the journal)Dr PrepaymentsCr Expense到了下一个会计期间,企业在上一期已经提前支付的expense真实发生时,企业就需要做一笔reversal分录Prepayments reversalDr ExpensesCr Prepayments04、收入角度应计收入然后,我们站在收入的角度,来讨论企业当期应该确认多少金额的收入,当企业在会计期间内发生了尚未收到的收入,在权责发生制下,当期发生的收入虽然尚未收到款项也应当将这笔收入确认在当期的利润表中。另外,企业虽然未收到现金,但产生了一项在未来会计期间收到收入的权利,由于账单还未生成,企业需要估算出一笔应当收取但还未收取的收入,这就是应计收入,它确认在资产负债表中,属于流动资产。会计中记录accrued income的分录是:Dr accrued income (SOFP)Cr Income(SOPL)递延收入如果是企业预先收到了与未来会计期间提供的商品或服务有关的收入。我们称这笔收入是deferred / prepaid income (递延收入);会计首先依据凭证记录经济交易,因此会计人员记录的收入可能包含了未来会计期间的收入。根据权责发生制,当期确认的收入只能是当期发生的,因此会计期末要将多确认的收入减少;企业在资产负债表中要确认一笔负债,代表已收到钱但还未履行的义务,这就是递延收入,它属于流动负债。他的会计分录是:Dr CashCr deferred Income05、题型下面来分析考试中经常出现的一种题型:a. Stephon Co receives rent from a large number of properties. The total received in the year ended 31 December 20X1 was $500,400. The following were amounts of rent in advance and in arrears at 31 December 20X0 and 31 December 20X1:What amount of rental income should appear in the company"s statement of profit or loss for the year ended 31 December 20X1?A. $654,000B. $358,800C. $556,000D. $493,300这个题目的意思是S公司会出租自己的设备,从而赚取租金,在2011.12.31日公司收到了500400的租金,同时提供了公司2011年prepayment和accrual的起初期末余额,问本期的租金收入是多少。首先本期公司收到的租金是500400,但是我们都知道基于权责发生制下,公司收到的租金不一定等于本期发生的租金收入,那么本期的租金收入是多少,这就需要我们来分析题目中提供的prepayment和accrual期初期末余额的信息,首先看rent in arrear,也就是收入已经发生,但还未收到款项,rent in arrear的期初余额,代表的是上期收入,但上期未收到钱,然后在本期会收到,所以在本期收到的500400包含了一笔金额,这笔金额是关于上一期未收到的租金,不属于本期的租金收入,所以在算本期的租金收入时要从500400中减去这笔12500,而对于rent in arrear的期末余额,是指本期的收入但未收到钱,在算本期收入时500400中没有包含这笔收入,所以就要在500400的基础上加上这笔25800;然后关于prepayment,期初的prepayment,是指上期提前预收了本期的收入,而这笔prepayment会在本期得以实现,所以虽然在500400中没有包含这笔金额,但是仍然是本期的收入,所以要在500400的基础上加上这笔30000,而期末的prepayment是属于下一期的收入,但却提前收到了钱,所以在500400中包含一笔金额是关于下一期的租金收入,那在算本期的收入时就要在500400的基础上减去这笔金额50400。综上,属于本期的收入就是500400+30000-50400+25800-12500=493300
2023-07-15 08:53:111

帮我问下 外贸advance payment 和prepayment什么区别

一样,都是预付款的意思,就是订金。
2023-07-15 08:53:281

什么是指以将支付但与未来会计期间有关的费用

期间费用是指企业为组织和管理企业生产经营、筹集生产经营所需资金以及销售商品等而发生的各项费用。
2023-07-15 08:53:382

还款英文怎么写

repayment 或者 pay backrepayment rate phr. 缴费率,赔付率certificate of receipt of export prepayment 出口预收货款证明书deduct prepayment 扣除预支,扣除预支款export prepayment 出口预付款application of repayment of an overcharge 要求退还多收费用balloon repayment 飘浮式偿付款,最后一笔金额特大的分期付款法prepayment penalty 提前还款罚金prepayment issue 预先付款的物资分发prepayment meter 预付费用表计,预付式电度表prepayment money 预付金
2023-07-15 08:53:451

"30%定金,其他收到提单复印件付清" 英文怎么说?

楼上的说的有点罗嗦TERMS OF PAYMENT: PREPAYMENT BY 30% TT, BALANCE AGAINST THE COPY OF B/L.
2023-07-15 08:54:154

请教下UPS运单上bill term P/P是什么意思?谢谢

我对照UPS运单上没看到这一项呢?请上图看一下。
2023-07-15 08:54:252

预付合同总额50%,余款50%按协议分三批付清英文

after signing the agreement pay 30% of the sum as the prepayment in a week,when the cargo arrive,the balance should pay off in two weeks,the vendor should provide one year quality insurance which reach to 10% of the sum and insured by the bank.
2023-07-15 08:54:561

预付30%货款,剩余70%货款发货后20天内支付完毕如何翻译英文

30% VALUE BY PREPAYMENT AND THE BALANCE BY TT IN 20DAYS AFTER THE DELIVERY DATE
2023-07-15 08:55:052

金融圈突然很火的“劣后”是个什么概念

劣后资金和优先资金其实就是一个借贷投资的表述,简单的来说劣后资金是技术方提供,风险高,收益高,资金量小,一般在亏损时负责赔偿优先资金的亏损;优先资金则正好相反,一般属于资方(投资者)提供,风险低,收益低,资金量大,一般是保本的,就算亏本也和优先资金无关。比如你觉得自己炒股很牛,就可以自己拿出100万资金来做劣后资金,然后找人配300万优先资金构成一个400万投资载体。作为优先资金的回报,你允诺1年给7[%]的回报,300万×7[%]就是21万,与此同时优先资金不享受进一步的分配。所以这400万一年后要拿出321万还给优先资金,剩下的就都是自己的了。如果你赚了50[%]变成600万元,那么600-321=279万就都是你的盈利了,相比你直接用自有100万资金赚50万要多许多。当然,如果你不幸投资组合10[%]亏了,400万变成360万元,你依然要拿出321万还给优先资金,所有的损失都由你自己承担(所以叫劣后),也就是说原来的100万就变成360-321=39万元了,损失超过60[%]。可见虽然赚的时候可以多赚许多,但是亏起来更厉害。
2023-07-15 08:55:132

谁知道PPP的含义 正义的 别YY 可英文 可拼音 答对给分 我知道是缩写 回答是什么的缩写

饿,这个有好多种解释了。。。1) point-to-point protoIn networking, the Point-to-Point Protocol, or PPP, is a data link definition: protocol commonly used in establishing a direct connection between two networking nodes. It can provide connection authentication, transmission encryption , and compression.2) purchasing power paritydefinition: In economics, purchasing power parity (PPP) is a condition between countries where an amount of money has the same purchasing power in different countries. 3) public policy pollingdefiniton: PPP is best known for putting out highly accurate polling on key political races across the country, but we also do affordable private research for candidates and organizations. 但凡简写,你都要告诉所涉及的领域,因为不同的简写在不同领域里的意义是不同的。
2023-07-15 08:55:341

会计项目中的supplies指的是什么?

原材料
2023-07-15 08:55:527

Down payment 和 advance payment 有何区别?

down payment是"订金"的意思,advance payment是“提前付款”的意思。在商务英语中,有个"advance payment discount",它的意思是:提前付款给出的折扣。在所有的商务往来中,买方都要先给卖方付订金即down payment,之后卖方给买方送货,买方应在收到货10天之内结清余额。有的卖方为了增加现金流,会有advance payment discount,即如果买方在收到货之后当天就结清余额,即享受卖家一定的折扣。而买家这个举动称作提前付款,即advance payment。
2023-07-15 08:56:201