Accounting里的Accruals跟prepayment

2025-03-03 10:29:50

推荐回答（4个）

回答1：

两者的主体不一样，A预先付款给B，这笔付款A记作prepayment,B记作accruls

回答2：

Accruals 应该是指liability, 负债一类，而prepayment 才是预付账款，属于资产类科目。

具体会计分录类似于：
Dr.expense(ulitilities or others) 500 借：管理费用 500
Cr. accrued expense(libilities) 500 贷：应付职工薪酬 500
等付费后：
Dr. accrued expense (ulitilities or others) 500 借：应付职工薪酬 500
Cr. bank or cash 500 贷：银行存款或库存现金 500
Dr. prepaid expense(Asset) 500 借：预付账款 500
Cr. cash or bank 500 贷：现金或银行存款 500
等真正发生费用后再将预付账款冲销：
Dr. Expense 借：费用
Cr. prepaid expense 贷：预付账款

回答3：

Accrual是你应该付给别人,却没有实际支付的费用.

Prepayment是你提前付给别人的费用.

accrual

[ə'kruːəl]

n.增加；增加物；增加额

1、The A-share findings indicate that there is no significant difference in the explanatory power of IAS and PRC accruals for A-share returns.

股调查结果显示出，A股收益的解释力基于IAS和PRC的应计项目没有显著差异。

2、Select to reverse accruals added to the General Ledger Interface.

选中此复选框转回添加到“总帐接口”中的应计额。
prepayment

[priː'peɪmənt]

n.预先支付；预付款

1、So we need the bank account of YOUR COMPANY NAME to make the prepayment.

因此，我们需要汇到你公司名字作受益人的帐户。

2、The prepayment plan would not cover the cost of room and board at any of the state's public colleges.

预负费计划将不包括在任何该州公立大学的食宿费用。

回答4：

Accrual是你应该付给别人，却没有实际支付的费用。
Prepayment是你提前付给别人的费用。
举两个例子：
你打手机，包月，在你打电话之前得冲值，那个就是prepayment;
你吃包子，吃完付款，在你还没最后结账之前不用掏荷包，可你不是吃霸王餐，所以吃进肚子里的每一个包子都得算钱，这每一个包子的钱就是accruals

不要看不准确的中文翻译。
accounts payable(=trade creditors)
The amounts owed by a business to suppliers(e.g. for raw materials) [for invoiced amounts]. Accounts payable are classed as current liabilities on the balance sheet but distinguished from accruals and other non-trade creditors(such as the Inland Revenue)

accrual (=accrued charge,=accrued expense,accrued liability)应计
An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on the balance sheet and will be charged under expenses in the profit and loss account. Expenses are accrued as set out in the accruals concepts outlined in Statement of Standard Accounting Practice 2. An example of an accrual would be telephone expenses, which are billed in arrears. At the end of the accounting period, if no bill has been received, an estimate (based on past bills)would be made and credited to an accruals account; the corresponding debit would be made to the telephone expense account. The telephone expense account is then cleared to the profit and loss account.

prepayment (=payment in advance)
A payment made for goods or services before they are received. It is treated as deferred debits under the accruals concept, and is shown as a debit balance under debtors in the current assets of the balance sheet.

--Dic of Acc. OUP

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