現(xiàn)金收付制和權(quán)責(zé)發(fā)生制-展示頁
2025-05-10 06:08本頁面
【正文】 nits they had sold were returned. These returns were not recorded. ? They also started to record sales when goods were ordered rather than when they were sent. If all payments and receipts go through a bank account then, apart from not recording sales returns, the answer to this question is “no”. Why does the FASB favour the accrual basis? Because it gives a much fuller picture of business. Team Leader Laurel Teammates： Judy, Michelle, Lydia, Wendy, Sylvia Thank you! 。Team Leader: Laurel Teammates: Judy, Michelle, Lydia, Wendy, Sylvia Michelle Laurel Judy Sylvia Lydia Wendy L/O/G/O 權(quán)責(zé)發(fā)生制和收入確認(rèn) Key words and phrases Component—part 組成部分 Complications—problems 復(fù)雜的問題 Illustrate—show 舉例說明 Lease—hire for an extend period 租賃 Projected sales—forecast sales 計(jì)劃銷售量 Generate—produce 產(chǎn)生 Fraudulent—criminal 欺詐行為 Manipulate—change for your own benefit 操控 Fictitious—made up, unreal 虛假的 Instance—case, event 實(shí)例 Incur/incurred—when some event happens 導(dǎo)致 Receipt—proof of payment 收據(jù) Invoice—proof of credit transaction發(fā)票，銷售清單 Accounts receivable/debtorscredit customers who owe you money for inventory sales 應(yīng)收賬款 Accounts payable/creditors—credit suppliers who you owe money to for inventory purchases 應(yīng)付賬款 Accrual/accrued expense—an expense
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