如果截止年結日時多付了費用就是 prepayment 如果截止年結日時少付了費用就是accrual 在balance sheet 中 prepayment 會在current...
分類：商業及金融 > 其他 - 商業及金融 2008年08月12日
...後, 有些year ended adjustment要做, 例如depreciation, prepayment , accrual要入帳. 如果公司有存貨, 雖然公司有可能會有...數落下年做opening. 2014-12-05 07:45:39 補充： Prepayment 你入數時已經有入. 例如你公司埋12月數, 12月就要...
...accrual will be: Debit of expenses and Credit of accrual, and prepayment will be: Debit of prepayment and Credit of Bank of Cash...
分類：商業及金融 > 其他 - 商業及金融 2008年02月08日
...answer should be false. At the end of accounting period, there are prepayment or accrued expenses. These items are ...
20/3/2011: 你替公司代付了電話費 $260 Dr. 預繳費用 ( Prepayments ) $260 Cr. 其他應付未付 (Other Payable) $260 到年終日...
... Year的Expense，無論你有沒有俾錢。所以如果你今年要做 Prepayment 的話，Dr Insurance (current year) Prepayment (next year insurance...
今個月 Dr: Prepayment of rent (Current assets) Cr: Cash/Bank 下個月 Dr: Rent (expenses) Cr: Prepayment of rent (Current assets)
分類：商業及金融 > 其他 - 商業及金融 2009年01月27日
... in advance. The entries will look like: 1. Dr Prepayment (B/S item) 66,590 Cr Bank...
