翻译有关会计文章TypesofA
Types of Adjusting Entries
Events that require adjusting entries essentially relate to the difference between expense and expenditure and between revenue and receipts, discussed in Chapter 3。 Four types of such events, together with examples of each, are given below:
调整分录的类型
需要调整分录的的词条事件与区别关系在费用...全部
Types of Adjusting Entries
Events that require adjusting entries essentially relate to the difference between expense and expenditure and between revenue and receipts, discussed in Chapter 3。
Four types of such events, together with examples of each, are given below:
调整分录的类型
需要调整分录的的词条事件与区别关系在费用和开支之间和在收支和收据之间, 将在第三章中讨论。
这类事件的四种类型,以及每种类型的举例讲在下面介绍。
1。 Recorded costs to be apportioned among two or more accounting periods。
The fuel oil transaction given above is one example。 Another is insurance protection, originally recorded as Prepaid Insurance (an asset) , $800 of which becomes an expense in the current period:
1。
记录的费用被摊分在二个或更多会计年度之中。燃料油交易被给以上是一个例子。另是保险保护, 最初被记录作为被预付的保险(财产), $800 成为费用在当前:
Insurance Expense Prepaid Insurance
------------------------------------- -----------------------------------
800 800
When an asset is reduced, as prepaid insurance was here, it is said that there has been a
write-off of part (or all) of the asset。
当财产被减少, 如同被预付的保险这里是, 据说有是部份(或所有的) 注销财产。
2。 Unrecorded expenses。 These expenses were incurred during the period, but no record of them has yet been made。
Example: For $150 of wages earned by an employee during the period but not yet paid to the employee:
2。
未被记录的费用。这些费用被招致了在期间, 但纪录他们未被创造。例子: 为$150 薪水由一名雇员赢得在期间但不被支付对雇员:
Wage expense Accrued wages
------------------------------------ ------------------------------------
150 150
3。
Recorded revenues to be apportioned among two or more accounting periods。 As was the case with recorded costs, there amounts were initially recorded in one account, and at the end of the accounting period must be properly divided between a revenue account and a liability account。
For example, rent collected during the period and recorded as rent revenue, $600 of which is applicable to the next period and hence is a liability at the end of the current period:
记录的收支被摊分在二个或更多会计年度之中。
这一点是案件伴随着记录的费用, 数额最初地那里被记录了在一个帐户, 并且在会计年度的结尾必须适当地被划分在收入帐户和负债帐户之间。例如, 租赁收集在期间和记录当租收支, $600 是可适用的对下期间和因此是责任在当前的结尾:
Rent Revenue Unearned Rent Revenue
------------------------------------ ------------------------------------
600 600
4。
Unrecorded revenues。 These revenues were earned during the period, but no record of them has yet been made。
For example, $120 of interest earned by the entity during the period but not yet received:
4。 未被记录的收支。
这些收支被赢得了在期间, 但纪录他们未被创造。
例如, $120 利益由个体赢得在期间但不被接受:
Accrued Interest Receivable Interest Revenue
--------------------------------------------- ------------------------------------
120 120
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