[經(jīng)管營(yíng)銷]businessaccounting-outcome(編輯修改稿)
2024-11-12 22:42 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 time. ?The liability is called interest payable. ?To the lender, interest is a revenue. ?To the borrower, interest is an expense. Interest Rate Up! Interest Payable 2021/11/10 Business Accounting Grace Gao 16 Payroll Liabilities Employers incur several expenses and liabilities from having employees. 2021/11/10 Business Accounting Grace Gao 17 Personal in e Taxes Housing fund Unemployment Insurance,etc. Voluntary Deductions Net Pay Gross Pay Payroll Liabilities 2021/11/10 Business Accounting Grace Gao 18 Earned revenue is recorded. As the earnings process is pleted . . . Deferred revenue is recorded. Cash is received in advance. Unearned Revenue遞延收益 Cash is sometimes collected from the customer before the revenue is actually earned. 2021/11/10 Business Accounting Grace Gao 19 Ine Taxes Payable Corporations pay ine taxes following tax law. 2021/11/10 Business Accounting Grace Gao 20 Net Current Assets The phrase current assets (also called working capital) is often used and refers to the total of current assets less the total of current liabilities ?Net Current Assets = Current Assets – Current Liabilities 2021/11/10 Business Accounting Grace Gao 21 Receivable 、 Payable和 Prepaid ?將 Receivable 和 Payable 兩個(gè)詞稍加比較，不難發(fā)現(xiàn)它們后面的四個(gè)字母相同，都有 able ，這是英語(yǔ)詞匯構(gòu)成的后綴之一。 ?這個(gè)詞綴緊接在動(dòng)詞之后，使動(dòng)詞變成形容詞，表示“能夠 …、適于 …、可 …、應(yīng) …”。 Receive（收到、接受）加上 able 成為 receivable，其意義也相應(yīng)成為“能收的、應(yīng)收的”；同樣 pay（付款、支付）加上 able 也相應(yīng)成為“應(yīng)付的”。 ?這里要特別提到的是，動(dòng)詞后綴有 able 所形成的形容詞，和一般形容詞不同，在修飾名詞時(shí)，它不在名詞之前而在名詞之后。例如 accounts receivable（應(yīng)收帳款）、 accounts payable （應(yīng)付帳款）、 notes receivable（應(yīng)收票據(jù)）、 notes payable（應(yīng)付票據(jù)）。 2021/11/10 Business Accounting Grace Gao 22 Longterm liabilities長(zhǎng)期負(fù)債 ?Longterm liabilities refer to the debts, which will be redeemed after a year or an operating cycle longer than a year, including longterm loans payable, bonds payable, and longterm accounts payable, etc. ?是企業(yè)由于過去交易事實(shí)或行為而產(chǎn)生的，并將于一年或超過一年的一個(gè)營(yíng)業(yè)周期以上償還的債務(wù)。一般有應(yīng)付公司債券、應(yīng)付長(zhǎng)期票據(jù)等。 2021/11/10 Business Accounting Grace Gao 23 Owner’s Equity 業(yè)主權(quán)益 Refers to the interest or the claim of the investors remaining in the assets of an enterprise. 業(yè)主權(quán)益是指企業(yè)投資者對(duì)凈資產(chǎn)的要求權(quán)。 Owner’s equity includes owner’s investment in a business and accumulated operation results since the beginnin
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