[PA] accrual and matching

我想知道accrual and matching concept的分別..

因為我在回答問題時經常很混淆..

謝謝..^^

2 個解答

評分
  • ?
    Lv 6
    1 十年前
    最愛解答

    Accrual basis accounting (應計概念) is the most commonly used accounting method, which reports income when earned and expenses when incurred, as opposed to cash basis accounting, which reports income when received and expenses when paid. Under the accrual method, companies do have some discretion as to when income and expenses are recognized, but there are rules governing the recognition. In addition, companies are required to make prudent estimates against revenues that are recorded but may not be received, called a bad debt expense.

    公司並不是所有收入或支出都是即是收到或支付的,我們可能十二月份已經支付了下一個月份租(下一個財政年度的一個月租金),但這個租金不是今個財政年度的應有支出,因此,在應計概念下,雖然本財政年度已經支付了下一個財政年度的支出,但都不應作為今個財政年度的支出.所以公司今年的利潤是以今年的應計收入減以應計支出.

    Matching concept mean the cost should match with the income in same period 。

    收入和成本都要在同一時期確認。例如你用$1,000購貨,但先會放在存貨中,到以$500賣出1/4的貨,收入就會確認$500,以銷貨成本則確認$1,000 * 1/4, 即$400,餘下$600在存貨賬中,收入和成本都能配對了。

    記住,Matching concept 是有兩項目配對的。而 Accrual 則是一個項目在那個時間發生。

  • 8 年前

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