l*******9
发帖数: 177 | 1 大家不要笑话啊，：）
刚接触accounting不久，对于accrual原则的应用，如果2009年发生的某项expense，到
2010年1月初才收到bill，然后才支付。不知道在12/31/2009（adjusting entries）的
时候是否应该确认这项费用（但那时也不知道具体多少费用啊？）
呵呵：）
谢谢了 |
a*******9
发帖数: 174 | 2 actually, you should do 12/31/2009 's closing in 01/2010 right? So your
question is no a problem. even if you think it could be a problem, there are
ways you can alway fix it. is this a recuring billing ( so amount might not
change )? Why can you call vendor company to verify bill and amount before
actually receive bill? so you can input invoice in your system and pay it
later as long as it is a expense for 12/09? even if you can not everify bill
, why not do a estimate and accrual the reasonabl |
l*******9
发帖数: 177 | 3 Thanks a lot!
这下明白了，呵呵：） |
a*******9
发帖数: 174 | |
y*******3
发帖数: 659 | 5 那如果收到vendor的bill之后，这上面的invoice date 是1月份呢？虽然这个服务已经
在年前就提供了。 |
a*******9
发帖数: 174 | 6 Each company has its own accounting policy about how do AP. if you actually
look at an invoice, you will find out it has statement date, the date of
service rended or covered, for example your Elec bill, it has invoice date
and period service is covered for. Then you have to allocate the expense
according the AP policy. let's say, your elec bill cover period is from 15th
of this month to 15th to next month, Do you want to do an adjustment
general entry every month? or you just want to leave as i |
a*******9
发帖数: 174 | 7 once you actually doing AP AR and GL accounting you will figure it out.
呵呵：） |
y*******3
发帖数: 659 | 8 继续问一个问题啊，就是这种accrual 是不是只在年底或者季度结束的时候才做，比如
我们很多的vendor都是邮寄发票，而且收到的比较晚，我们需要一致按照估计值进行
accrue么？还是快要close period的时候这样做？
谢谢。。 |
a*******9
发帖数: 174 | 9 depends....
how much is the amount? Does this make a big impact on your P&L statement?
how much work load you want to put on monthly financials, since it is
internal...
adjustment at year end should be enough:) |
g****n
发帖数: 2324 | 10 我觉得应该要算在year end之前的expense，毕竟服务是已经提供了
如果不知道的话就应该accrual，方法有很多种，我做过的是用之前3个月的average
expense，到
了month end就做一个book & reverse entry就好了
每间公司都有自己policy，方法多得很了
【在 y*******3 的大作中提到】
: 继续问一个问题啊，就是这种accrual 是不是只在年底或者季度结束的时候才做，比如
: 我们很多的vendor都是邮寄发票，而且收到的比较晚，我们需要一致按照估计值进行
: accrue么？还是快要close period的时候这样做？
: 谢谢。。
|
