accrual

Do Accrued Expenses Reverse Year End Closing? Reversing Accrued Expenses

When you reverse an accrual, you debit accrued expenses and credit the expense account to which you recorded the accrual. When you post the invoice in the new month, you typically debit expenses and credit accounts payable. If you do not reverse accruals until the end of the month following the accrual, your expenses are overstated for the entire month. To avoid this, many accountants prefer to reverse accruals at the beginning of the month. This understates expenses until the invoice is posted. At the end of the month, if the invoice still has not been received, a new journal entry is made to accrue the expense again without impacting the current month's profits. Either way is acceptable, because the misstatement is temporary; but most accountants prefer to reverse at the beginning of the month.

accrue for and record utility expenses
http://simplestudies.com/how-to-accrue-for-utility-expenses.html/page/3

How to accrue for and record utility expenses
== 2.3. Accrual journal entries at month end and reversal during the following month == Let's continue with the example from the second method calculation and show how journal entries can be recorded. Again, each business is different and has different chart of accounts, so the journal entries below are for illustration purposes only. Company ABC estimated the utility expenses accrual as of March 31 to be $11,355. The following journal entry will be posted:

__To accrue utility expenses at March 31:__ Usually during the following month, such accrual is reversed. The reversal takes place because the actual bills will be received and paid and posted as a reduction to cash and an increase in utility expenses. This paid amount will also include the 11 days from March. Thus, if the March 31 accrual is not reversed, the 11-day expenses would be posted twice (expenses will be overstated incorrectly): __To reverse utility expenses posted during March close:__ When the actual utility bills for March-April of $31,000 are received at the end of April, they are posted to accounts payable: __To record utility bills received in April:__ Finally, when the payment is processed (checks are issued to the utility companies), the following journal entry is posed: __To record a payment of utility bills received in April:__ The result of the journal entries above is as follows: The example with utilities expenses can be applied to other expenses of similar nature that may need to be accrued for at month (quarter, year) end. Such other expenses may include cell phones, rent, wages, interest expense, etc. The calculation method may need to be adjusted for each type of expenses accordingly based on their nature.
 * Date || Account Titles || Debit || Credit ||
 * March 31 || Utility Expenses || 11,355 ||  ||
 * || Accrued Utilities ||  || 11,355 ||
 * Date || Account Titles || Debit || Credit ||
 * April 1 || Accrued Utilities || 11,355 ||  ||
 * || Utilities Expenses ||  || 11,355 ||
 * Date || Account Titles || Debit || Credit ||
 * April 26 || Utilities Expenses || 31,000 ||  ||
 * || Accounts Payable ||  || 31,000 ||
 * Date || Account Titles || Debit || Credit ||
 * April 30 || Accounts Payable || 31,000 ||  ||
 * || Cash ||  || 31,000 ||
 * The utility expenses for March correctly included the 20 days of expenses paid (February-March bills) plus the 11 days accrued at March 31.
 * The utility expenses for April will correctly include the 20 days of expenses paid (March-April), less the reversal of the 11 days accrued at March 31, plus the accrual of expenses for the 10 days from April 21 to April 30 (the accrual entry to be posted at April 30).


 * 标题: ** 求教一会计问题：long service leave liability accrual

http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&&action=printable&tid=112657


 * 作者: ** mmmggg ** 时间: ** 2008-9-19 16:12 ** 标题: ** 求教一会计问题：long service leave liability accrual

请问问各位会计高手，大家是从什么时候accrue long service leave liability 的？公司目前规定是staff工作10年后才可以休，但是如果在公司工作4年以后Retirement, redundancy, termination for reasons of medical reason，termination就可以拿到long service leave累计的payment.

目前公司成立5年多，有一些staff已经有超过4年并累计long service leave了. 但是这些leave是不能休的，一定是以上原因termination才可以拿到钱.

不知道accounting standard是否要求accure这部分的long service leave了？谢谢拉.


 * 作者: ** footy ** 时间: ** 2008-9-19 16:57

Accounting standard recognise liability的条件是1：有某件事件导致此liability产生；2：所产生的liability is reasonably measureable.

根据所提供的条件，你可以首先判断有没有人在未来12个月会退休，会有病休等，如果这个可能性很小，那么这个long service leave entitlement属于contingent liability，不必要在报表中体现出来，但是在资产负债表的Notes中，你要将你们公司关于LSL的这项规定加进去作为补充.

不知道你是哪个州，根据维州法律规定，如果员工工作满7年了，公司是必须计提long service leave entitlement的，然而2006年1月以前所工作的时间是要打折计算的，具体规定可以参考 http://www.business.vic.gov.au/b ... slsentitlements.pdf

[ // 本帖最后由 footy 于 2008-9-19 17:06 编辑 // ]


 * 作者: ** 幸运草 ** 时间: ** 2008-9-19 17:01

要ACCRUE..

AASB119(如果没记错的话）+公司hr policy


 * 作者: ** mmmggg ** 时间: ** 2008-9-20 20:42

谢谢！:)


 * 作者: ** Aurora72 ** 时间: ** 2008-9-21 16:58

my company, Long Service leave accrual starts from the first day of the employment, staff can only take LSL after 10 years anniversary. if resign staff is entitle for payment for the LSL if stay with the company for 5 years.


 * 作者: ** xingbu ** 时间: ** 2008-9-23 09:55

> 原帖由 //Aurora72// 于 2008-9-21 16:58 发表

> my company, Long Service leave accrual starts from the first day of the employment, staff can only take LSL after 10 years anniversary. if resign staff is entitle for payment for the LSL if stay with ... 这样不是balance sheet 上liability无故多出一块报表不好看了？


 * 作者: ** 丹儿 ** 时间: ** 2008-9-23 10:01

一般是员工根据公司以及相关法规的规定，有了LSL ENTITLEMENT以后，才在会计报表上计提这一块. 不过这样操作比较麻烦，需要不停地来判断每个员工是否符合条件，以及计算和调整. 所以简单的方法就是员工开始上班就自动计算来计提. 增加点负债和费用，基本不太在意.


 * 作者: ** oldrrr ** 时间: ** 2008-10-1 21:41

而且LSL entitlement每年都要根据职员的工资重新计算

而且那些变动是不可以作为正式的deduction或者income. 只是在financials上面看看而已.

= Differences Between Accrued and Deferred Expenses =

[| READ]

[| EDIT][| FEEDBACK][| VERSION HISTORY][| USAGE]

https://www.boundless.com/accounting/textbooks/boundless-accounting-textbook/detailed-review-of-the-income-statement-13/expense-recognition-86/differences-between-accrued-and-deferred-expenses-393-3724/

Accrued Expense
An accrued expense is a liability that represents an expense that has been recognized but not yet paid. Not every transaction requires an immediate exchange of [|cash] for goods and services. Sometimes, especially when there is a prolonged history of ongoing transactions between two parties, formal invoicing and payment requirements can occur after the expense associated with the transaction has been recognized. For example, assume a reseller receives goods from a supplier that it is able to immediately resell. However, the billing for those goods does not require payment for another month. Since the supplier delivered the goods and the reseller already generated [|revenues] from the sale of those goods, it must recognize the associated expense. So the associated expense must be listed as a liability to be paid at some point in the future.

Deferred Expense
A deferred expense( such as prepayment) is an asset that represents a prepayment of future expenses that have not yet been incurred. Deferred expense is generally associated with service contracts that require payment in advance. For example, assume a company enters into a legal services contract that requires an upfront payment of $12,000 for a year of services. The service has not yet been delivered, so the business cannot recognize the expense yet. So the business will record a $12,000 deferred expense asset. The provider then delivers on his service each month, requiring the business to recognize the associated expense. As a result, the business must recognize $1000 in expenses each month and decrease the value of the deferred expense asset by that amount.
 * An [|accrued] [|expense] is a [|liability] that represents an expense that has been recognized but not yet paid.
 * A [|deferred] [| expense] is an [|asset] that represents a prepayment of future expenses that have not yet been incurred.
 * Oftentimes an expense is not recognized at the same time it is paid. This difference requires a business to record either an asset or liability on its [|balance sheet] to reflect this difference in timing.

Source: Boundless. “Differences Between Accrued and Deferred Expenses.” Boundless Accounting . Boundless, 26 May. 2016. Retrieved 21 Sep. 2016 from __https://www.boundless.com/accounting/textbooks/boundless-accounting-textbook/detailed-review-of-the-income-statement-13/expense-recognition-86/differences-between-accrued-and-deferred-expenses-393-3724/__

Source: Boundless. “Differences Between Accrued and Deferred Expenses.” <span style="background-color: #fcfcfc; font-family: 'Helvetica Neue',Helvetica,Arial,sans-serif; vertical-align: baseline;">Boundless Accounting <span style="background-color: #fcfcfc; font-family: 'Helvetica Neue',Helvetica,Arial,sans-serif;">. Boundless, 26 May. 2016. Retrieved 21 Sep. 2016 from <span class="citation__url-text" style="background-color: #fcfcfc; font-family: 'Helvetica Neue',Helvetica,Arial,sans-serif; vertical-align: baseline;">__https://www.boundless.com/accounting/textbooks/boundless-accounting-textbook/detailed-review-of-the-income-statement-13/expense-recognition-86/differences-between-accrued-and-deferred-expenses-393-3724/__

<span style="background-color: #fcfcfc; font-family: 'Helvetica Neue',Helvetica,Arial,sans-serif;">Source: Boundless. “Differences Between Accrued and Deferred Expenses.” <span style="background-color: #fcfcfc; font-family: 'Helvetica Neue',Helvetica,Arial,sans-serif; vertical-align: baseline;">Boundless Accounting <span style="background-color: #fcfcfc; font-family: 'Helvetica Neue',Helvetica,Arial,sans-serif;">. Boundless, 26 May. 2016. Retrieved 21 Sep. 2016 from <span class="citation__url-text" style="background-color: #fcfcfc; font-family: 'Helvetica Neue',Helvetica,Arial,sans-serif; vertical-align: baseline;">__https://www.boundless.com/accounting/textbooks/boundless-accounting-textbook/detailed-review-of-the-income-statement-13/expense-recognition-86/differences-between-accrued-and-deferred-expenses-393-3724/__

How to Prepare Your Month End Accruals Read more : http://www.ehow.com/how_8667848_prepare-month-end-accruals.html

Preparation of Accruals

1

Gather all of the accounts payable unpaid invoices. 2

Contact every department about invoices that they may have. Sometimes all of the necessary invoices do not make it to the accounts payable clerk. For example, the sales team may have an unpaid expense relating to a conference in New York, but the invoice is dated for this month. Or the invoice may have been partially paid, but the remainder is still an expense for this month. To avoid an inflation of expenses in future months, find any invoices that may be waiting for approval by contacting other departments about their invoices. 3

Calculate how much the company plans to pay for a certain expense. There are scenarios where there is not an invoice available, although you know there will be an invoice produced later. Look at what has been historically paid for that expense, and use that information to calculate the amount. 4

Classify each invoice according to account number. Look at each invoice and indicate which accrual account and expense account it affects. Use the company's chart of accounts to locate the account numbers that will be used later. If the account that should be used is unclear, look at older invoices similar to the one that you are trying to identify and see what account that invoice was posted to. If there is still ambiguity, check with a senior level accountant. 5

Locate the account numbers on each invoice. Debit the expense accounts and credit the accrual accounts. Repeat until all accruals are complete.

Read more : http://www.ehow.com/how_8667848_prepare-month-end-accruals.html

Topic 5 - Accrual Accounting Adjustments

Accrual of Unrecorded Expenses

 * Accrued Expenses are those expenses that have been incurred during the current period but will not be paid until the following period
 * E.g. electricity bill has been received but will not be paid in the period.

The journal entry for this adjustment is //DR 'Expense', CR Accrued Expenses//
 * E.g. //DR Wage Expense, CR Wages Payable// (or Accrued Wages)
 * The following period, the mistiming of cash flows and expenses will be corrected - //DR Wages Payable, CR Cash//

It is important to note that in this case **expense recognition occurs BEFORE cash flow**

Accrual of Unrecorded Revenues

 * Accrued Revenues: When a G/S has been rendered & cash will not be received until the following period
 * E.g. Interest Receivables (when interest is paid at end of the loan) $300,000 @ 10% For 1 year, At 4 Months would have $10,000 interest revenue accrued
 * //DR Receivables/Accrued Revenues, CR Revenue (Than CR Receivables DR Cash)//

The journal entry for this adjustment is //DR 'Receivable', CR Revenue// and later we //CR Receivable, DR Cash// (as receivables/owed money is received as cash) It is important to note that in this case **revenue recognition occurs BEFORE cash flow**.

How to Adjust a Journal Entry for Accrued Expenses by Keela Helstrom, Demand Media


 * month end accrual **

=<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">How to Adjust a Journal Entry for Accrued Expenses = <span style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Adjusting entries may require account analysis and discussion with other employees.
 * <span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">by Keela Helstrom, Demand Media **

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Related Articles
<span style="background-color: rgba(255,255,255,0); display: block; vertical-align: baseline;"> <span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">When a company maintains its books using the accrual basis, an expense that was incurred during the period is recorded in that period, even if it has not been paid by the end of the period or the vendor's invoice was not received until the following period. A company's bookkeeper or accountant uses adjusting entries to ensure that all expenses for the period are included on a company's income statement.
 * Do Accrued Expenses Affect an Income Statement?
 * The Importance of Accrued Expenses
 * How to Adjust Journal Entry for Unpaid Salaries
 * What Is the Offset Journal Entry for Accrued Payroll?
 * How to Get a General Journal Entry to Apply to a Customer's Account
 * How to Adjust Journal Entries for Notes Receivable and Interest

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Example
<span style="background-color: rgba(255,255,255,0); display: block; vertical-align: baseline;">Assume that a company establishes a credit account with a well-known security services company and purchases a security system in the amount of $2,800 on January 23. The security company installs the system the following day, and the company receives the vendor's invoice on February 3. The invoice is processed for payment by the bookkeeper Nancy on February 11.

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Accrual Entry
<span style="background-color: rgba(255,255,255,0); display: block; vertical-align: baseline;">Because the expense occurred in the month of January, it must be recorded to the company's general ledger in that month. Since Nancy has an approved purchase order for the system but has not received the actual invoice at month end, she will adjust the company's books on January 31 with the following accrual:

(DR) Security Expense 2,800 (CR) Accounts Payable 2,800
 * Related Reading:** [|How to Get a General Journal Entry to Apply to a Customer's Account]

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Cash Payment
<span style="background-color: rgba(255,255,255,0); display: block; vertical-align: baseline;">On February 11 when Nancy receives the invoice and processes it for payment in the accounts payable ledger, the system will automatically create the following entry:

(DR) Security Expense 2,800 (CR) Cash 2,800

This now means that the security expense account has been debited twice, once in January and once in March. To make the adjustment, the entry made in January will need to be reversed in February.

<span style="background-color: rgba(255,255,255,0); vertical-align: baseline;">Reversing Entry
<span style="background-color: rgba(255,255,255,0); display: block; vertical-align: baseline;">On February 28, Nancy will reverse the accrual she made on January 31 with the following entry:

(DR) Accounts Payable 2,800 (CR) Supplies Expense 2,800

This reversal removes the amount from accounts payable since it has now been paid. The credit to expense will offset the debit to expense from the check run made in Section 3, leaving a zero effect on expenses for February. This is precisely what should happen, since the expense was incurred in January.

http://www.accountingtools.com/questions-and-answers/what-is-a-reversing-entry.html

<span style="background-color: rgba(255,255,255,0);">A reversing entry is a journal entry made in an accounting period, which reverses selected entries made in the immediately preceding accounting period. The reversing entry typically occurs at the beginning of a reporting period. A reversing entry is commonly used in situations when either revenue or expenses were accrued in the preceding period, and you do not want the accruals to remain in the accounting system for another period. <span class="full-image-inline ssNonEditable" style="background-color: rgba(255,255,255,0);"> <span style="background-color: rgba(255,255,255,0);">It is extremely easy to forget to manually reverse an entry in the following period, so it is customary to designate the original journal entry as a reversing entry in the accounting software when you create it. This is done by clicking on a "reversing entry" flag. The software then automatically creates the reversing entry for you in the following accounting period. <span style="background-color: rgba(255,255,255,0);">To explain the concept, the following entry shows an expense accrual in January for an $18,000 expense item for which the supplier's invoice has not yet arrived:
 * <span style="background-color: rgba(255,255,255,0);">Example of a Reversing Journal Entry **
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);"> Expense ||> <span style="background-color: rgba(255,255,255,0);"> 18,000 ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Accrued expenses ||  ||> <span style="background-color: rgba(255,255,255,0);">18,000 ||

<span style="background-color: rgba(255,255,255,0);">You now create the following reversing entry at the beginning of the February accounting period. This leaves the original $18,000 expense in the [|income statement] in January, but now creates a negative $18,000 expense in the income statement in February.
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);"> Accrued expenses ||> <span style="background-color: rgba(255,255,255,0);"> 18,000 ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Expense ||  ||> <span style="background-color: rgba(255,255,255,0);">18,000 ||

<span style="background-color: rgba(255,255,255,0);">But we are not done yet. The supplier's invoice arrives later in February, and we record it with the following entry, which offsets the negative $18,000 that would otherwise have appeared in the company's income statement in February:
 * ||> <span style="background-color: rgba(255,255,255,0);">__Debit__ ||> <span style="background-color: rgba(255,255,255,0);">__Credit__ ||
 * <span style="background-color: rgba(255,255,255,0);"> Expense ||> <span style="background-color: rgba(255,255,255,0);"> 18,000 ||  ||
 * <span style="background-color: rgba(255,255,255,0);"> Accounts payable ||  ||> <span style="background-color: rgba(255,255,255,0);">18,000 ||

<span style="background-color: rgba(255,255,255,0);">The result is that the $18,000 expense appears in the company's income statement in January, which is presumably when it was supposed to appear under the [|accrual basis] of accounting, while there is no net recognition of any expense at all in February. Thus, a reversing entry has allowed us to properly record an expense during the period when the expense was incurred, rather than in a later period, when the company obtains the supplier's invoice. Two further examples of how to use a reversing entry are: <span style="background-color: rgba(255,255,255,0);">What if you were to forget to make a reversing entry? In the first example, this means that the accounting records would already show $10,000 of revenue that was recorded in January, and will then show an additional $12,000 of revenue in February, so that revenue is overstated by $10,000 through the two-month period. The key indicator of this problem will be an accrued account receivable of $10,000 that the accounting staff should eventually spot if it is regularly examining the contents of its asset accounts. If you were to forget to reverse the expense in the second example, the accounting records would show a $20,000 expense in January and another $20,000 expense in February, where the February amount is erroneous. The key indicator of this problem will be an accrued liability of $20,000 that the accounting staff should locate if it is periodically examining the contents of the company's liability accounts. If you expect to keep an accrual for a long period of time before reversing it, then make note of the accrual in the journal entry records, and review it as part of every month-end closing process until you can reverse it. This is also a good reason to conduct account reconciliations for all balance sheet accounts at regular intervals, which will detect unreversed entries.
 * <span style="background-color: rgba(255,255,255,0);">//Accrued revenue//. You accrue $10,000 of revenue in January, because the company has earned the revenue but has not yet billed it to the customer. You expect to invoice the customer in February, so you create a reversing entry in the beginning of February to reverse the original $10,000 revenue accrual. The final billing, for a total of $12,000, is completed later in the month. The net result is the recognition of $10,000 in revenue in January, followed by the recognition of an additional $2,000 of revenue in February.
 * <span style="background-color: rgba(255,255,255,0);">//Accrued expenses//. You accrue a $20,000 expense in January for a supplier invoice that did not arrive in time for the month-end close. You expect the invoice to arrive a few days after you close the month, so you create a reversing entry in early February for $20,000. The invoice arrives, and you record it in February. The net result is the recognition of a $20,000 expense in January, with no net additional expense recognition in February.

Accrual 的操做就是adjust 在上月末那天，debit expense; credit accrued expense(liability)

到了下个月， reverse: debit accrued expense;credit expense 并且要记录下occur 在第二个月的实际发生的 expense, 比如 水费(invoice是第二个月来的，付的是头一个月的钱. debit expense, credit accounts payable; 实际银行 付了款后 debit accounts payable, credit Bank.

=<span style="background-color: rgba(255,255,255,0);">The journal entry to record the payment of a monthly utility bill would include a debit to utilities expense? =

<span class="Fw-b" style="background-color: rgba(255,255,255,0);">Best Answer: <span class="ya-q-full-text" style="background-color: rgba(255,255,255,0);">yes, either a credit to cash or accts payable.

http://accountinginfo.com/study/accrual-101.htm http://www.oursteps.com.au/bbs/forum.php?mod=viewthread&&action=printable&tid=4444

<span style="background-color: rgba(255,255,255,0);">因为通常我们会为供应商create 一个 master record， 第一次 借 ：资产，贷：应付帐款－A供应商（一对借贷关系），第二次借：应付帐款－A供应商，贷银行存款（另一对借贷关系） 如果只记一次，借资产， 贷银行存款， 这样就看不出来是从哪里买的东西，无法保留购物的轨迹.

<span style="background-color: rgba(255,255,255,0);">general ledger指的是总帐. 例如应付帐款就是总帐， 下面的A供应商、B供应商、C供应商等等叫分类帐， 分类帐加起来的和等于总帐上的数字 =<span class="ask-title" style="background-color: rgba(255,255,255,0);">支付本月水费不含税价的会计分录 = <span style="background-color: rgba(255,255,255,0); text-align: start;">2012-04-15 10:25 <span style="background-color: rgba(255,255,255,0); text-decoration: none;">曹操也悲伤 <span class="f-pipe" style="background-color: rgba(255,255,255,0);">| <span class="classinfo f-simsun" style="background-color: rgba(255,255,255,0);">分类： [|财务税务] <span class="f-pipe" style="background-color: rgba(255,255,255,0);">| <span class="browse-times" style="background-color: rgba(255,255,255,0);"> 浏览205次 <span class="mt-5 mb-10 f-12 f-blue inline-block" style="background-color: rgba(255,255,255,0); vertical-align: middle;">我有更好的答案 <span style="background-color: rgba(255,255,255,0);">分享到：

<span style="background-color: rgba(255,255,255,0);">2条回答
<span style="background-color: rgba(255,255,255,0);">2012-04-15 10:30 <span style="background-color: rgba(255,255,255,0); text-decoration: none;">ssueeq <span class="f-pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0);"> 二十级 <span style="background-color: rgba(255,255,255,0); display: block; text-align: center;">最快回答 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">借：生产成本或管理费用或 销售费用 code format="answer-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 应交税费 - 应交增值税 （ 进项税额 ） code format="answer-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">贷：银行存款 评论 <span class="f-pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); display: block; text-align: center;">00 <span style="background-color: rgba(255,255,255,0);">2012-04-15 10:31 <span style="background-color: rgba(255,255,255,0); text-decoration: none;">631969924小米 <span class="f-pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0);"> 十级 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">借：生产成本——水电费 code format="answer-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 制造费用 ——水电费 code format="answer-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> 管理费用——水电费 code format="answer-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 贷：银行存款

=<span class="ask-title" style="background-color: rgba(255,255,255,0);">支付电费 水费会计分录 = <span style="background-color: rgba(255,255,255,0); text-align: start;"> 2012-06-15 17:40 <span style="background-color: rgba(255,255,255,0);"> _牵绊のち兎兎 <span class="f-pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0);"> <span class="classinfo f-simsun" style="background-color: rgba(255,255,255,0);">分类： [|财务税务]  <span class="f-pipe" style="background-color: rgba(255,255,255,0);">| <span class="browse-times" style="background-color: rgba(255,255,255,0);"> 浏览18438次 <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">第一笔 北京供电公司委托银行代收电费，企业以银行存款支付（附 电费收据 委托收款凭证 转账支票存根） code format="line mt-10 q-content"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">会计分录 借 应付账款-供电局 code format="line mt-10 q-content"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 应交税费-应交增值税（进项税额） code format="line mt-10 q-content"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> 贷 银行存款 code format="line mt-10 q-content"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">第二笔 银行转来自来水公司委托收款凭证，款项已由银行传讫. （附 水费收据 委托收款凭证 增值税发票） code format="line mt-10 q-content"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">会计分录是什么 code format="line mt-10 q-content"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">第一笔为什么不能是借 管理费用 水电费 code format="line mt-10 q-content"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">第二笔 是借 应付账款 还是管理费用 <span style="background-color: rgba(255,255,255,0);">分享到： 2012-06-15 17:48 提问者采纳

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">在你第一笔分录前应该还有一笔分录，就是当你知道自己这个月水电费是多少的时候做的： code format="best-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">借： 管理费用  code format="best-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> 贷： 应付账款 code format="best-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">这样才会有你现在的第一笔分录. 否则这笔钱付了根本没进公司损益. code format="best-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">其实你所谓的第二笔，应该就是你写的第一笔分录，因为这代表银行扣款了. code format="best-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">换言之，我个人认为，针对水电费，就做这样两笔分录： code format="best-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">一、收到账单或知晓水电费时： code format="best-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">借： 管理费用  code format="best-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> 贷： 应付账款 code format="best-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">二、银行成功 托收 ，即成功扣款之后 code format="best-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">借： 应付账款 code format="best-text mb-10"

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 应交税费 - 应交增值税 （ 进项税额 ） code format="best-text mb-10"

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> 贷：银行存款 <span style="background-color: rgba(255,255,255,0);">追问 <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">那 一、收到账单或知晓水电费时： code

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">借：管理费用 code

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> 贷：应付账款 code

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">用写转账凭证么 还是月末写 <span style="background-color: rgba(255,255,255,0);">回答 <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">其实根本不需要分2次做凭证的，只需要在扣款后做一笔就行. code

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">借：管理费用 code

code <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);"> 应交税费-应交增值税（进项税额） code

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;"> 贷：银行存款 code

code <span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">如果硬要分2次做，第一笔分录就是用的转账凭证，建议在发生时写，我怕你月底在写会忘记.

http://zhan.renren.com/aabcaustralia?gid=3602888498032368703&checked=true <span style="background-color: rgba(255,255,255,0); text-align: start; vertical-align: baseline;">** 2. **** Petty Cash Book ** Background <span style="background-color: rgba(255,255,255,0); text-align: start; vertical-align: baseline;">公司运营期间，会有很多小额的支付，例如postage，office stationary，taxi，等等. 他们的确影响着企业cash的余额，而单独为每一笔小支出记账又太过琐碎. 因此，提出petty cash book. 公司自己为petty cash book设立一个上限，一次性为petty cash买单. Petty cash是资产（CA）. 例如公司设立一个上限为$300的petty cash advance. 此时记账则记Dr Petty Cash，Cr Cash. 而期末花掉了$280,公司又把这个petty cash补回到了开始的水平，称为reimbursement，此时记Dr Petty cash reimbursement， Cr Cash. 即为这$280买单.
 * 1) <span style="background-color: rgba(255,255,255,0); text-align: start; vertical-align: baseline;">为什么要做Petty Cash Book

https://www.oursteps.com.au/bbs/forum.php?mod=viewthread&tid=551311

<span style="background-color: rgba(255,255,255,0);">我的myob里没有Accrual account，需要建立，但真心不知道该如何操作，请教各位前辈给指点一二. 多谢！

<span style="background-color: rgba(255,255,255,0);">比如，当月的水电费等办公室费用，都是在下个月初才会收到invoice的，所以在本月底要把这些办公费用都预提accrue了. 在这样的情况，如果我要setup一个相应的accrual account, 账户名称account name该叫什么？account no.该叫什么？

<span style="background-color: rgba(255,255,255,0);">Debit: office water/electricity expense <span style="background-color: rgba(255,255,255,0);">Credit: accrual account （这个预提费用的账户名称该写什么？account number应该是什么？）

<span style="background-color: rgba(255,255,255,0);">此文章由 Mia888 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 Mia888 所有！转贴必须注明作者、出处和本声明，并保持内容完整 <span style="background-color: #fffcf6; color: #543700; display: block; font-family: Arial,Helvetica,sans-serif; font-size: 12px;">
 * <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">建个sub account 在这个accrual account下面, 名称可以叫accrued utility. ||
 * > <span style="font-family: arial,helvetica,sans-serif;">cavenn 发表于 2012-9-16 07:49 [[image:https://www.oursteps.com.au/bbs/static/image/common/back.gif width="13" height="13" link="@https://www.oursteps.com.au/bbs/forum.php?mod=redirect&goto=findpost&pid=10546233&ptid=551311"]]

> <span style="font-family: arial,helvetica,sans-serif;">谢谢你nadaforever回复，很有帮助. 但是我的myob里没有accrual account，我想大概需要自建一个. 但是对于 ...

<span style="background-color: rgba(255,255,255,0); font-family: arial,helvetica,sans-serif;">对，是放在CURRENT LIABILITY 里，名称可以叫GENERAL ACCRUAL,下面可以设置SUB ACCOUNTS. EG, ACCURAL RATES OR ACCRUA UTILITY. ||

https://www.oursteps.co/bbs/forum.php?mod=viewthread&tid=1031289

<span style="background-color: rgba(255,255,255,0);">各位大侠， 请教一下. 在澳洲，中小企业做季度或者月度Bas的时候， 有一个选项. 既可以选择Accrual Basis也可以选择Cash basis. 请问一下大家， 在澳洲， 具体选择Accrual Basis和Cash basis有什么标准吗？ 如果一旦选择其中之一， 以后可以改变吗？ 谢谢


 * <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">超过2百万销售额，必须用ACCRUAL BASIS

<span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">小于两百万，可以任意选择 ||

http://206.190.140.212/bbs/forum.php?mod=viewthread&tid=113116

<span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">可外面请的会计竟然说是属于上一年的，而且明知我们用CASH BASIS的，是我记错了吗？ <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">请教下大家，到底应该是怎样的，谢谢！ ||
 * <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">我要是没记错的话，如果是7月初付了6月的工资，按照 CASH BASIS应该是算在这个financial year而不是上一个年的


 * <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">For tax purpose, use cash basis, and the pay should be included in 2009 financial year

<span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">For accounts and reporting purpose, depends, if a trading entity or turnover over $2m, must use accrual basis, otherwise, you can make your own choice. ||

<span style="background-color: rgba(255,255,255,0);">原帖由 //adele1016// 于 2008-9-22 22:46 发表 <span style="background-color: rgba(255,255,255,0);">我要是没记错的话，如果是7月初付了6月的工资，按照 CASH BASIS应该是算在这个financial year而不是上一个年的 <span style="background-color: rgba(255,255,255,0);">可外面请的会计竟然说是属于上一年的，而且明知我们用CASH BASIS的，是我记错了吗？ <span style="background-color: rgba(255,255,255,0);">请教下大家，到底 ...

<span style="background-color: rgba(255,255,255,0);">首先你要搞清楚你们的会计在给你谈PAYROLL的哪个方面. 如果说的是PAYG，当然是用CASH BASIS，什么时候发，计入当期没错. 如果是谈公司报表方面，比如计算WAGE EXPENSE，7月份发的6月份工资，还是应该记入6月份的财政年度，用来计算上年度损益. 如果你们公司规模比较小，整个会计报表系统都是用CASH BASIS，那么会计可能错了


 * <span style="background-color: rgba(255,255,255,0); color: #000000; font-family: arial,helvetica,sans-serif;">算到今年. ||

[|[工作与学习 澳大利亚: 关于辞职， 辞退， 开除， 裁员的一些 requirement & entitlement [复制链接] 查看: 6927 回复: 1]]

https://www.oursteps.co/bbs/forum.php?mod=viewthread&tid=186813

<span style="background-color: rgba(255,255,255,0);"> 发表于 2009-11-20 10:15:41 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|倒序浏览] <span style="background-color: rgba(255,255,255,0); color: #000000;">此文章由 flora885 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 flora885 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">经理把老财务系统换了个新的，9月份把7，8，9月份原本输入到旧系统的invoices都重头来了一遍！工作量可想而知，乱的程度也可想而知.
 * <span style="background-color: rgba(255,255,255,0);">电梯直达[[image:https://www.oursteps.co/bbs/comiis_mfcs/fj_btn.png caption="跳转到指定楼层"]]
 * <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|1#] **

<span style="background-color: rgba(255,255,255,0);">问题背景是： <span style="background-color: rgba(255,255,255,0);">好多7月份来的invoice,在2008年6月30号，accrual journal作了很多（不是我做的），当然在7月1号的时候也相应reverse掉了. <span style="background-color: rgba(255,255,255,0);">而且有好多accrual journal和invoice 没有关系，比如income,等. <span style="background-color: rgba(255,255,255,0);">现在，新系统里有了这些7月份的invoices,但是没有作相应的accrual.

<span style="background-color: rgba(255,255,255,0);">现在的问题是： <span style="background-color: rgba(255,255,255,0);">怎么把这些东西做到新系统中？ 经理的意思是以旧系统的数据报告为准：让我从旧系统找出accrual transaction report,还提到一个opening balance.

<span style="background-color: rgba(255,255,255,0);">说实话我不是很明白，opening balance有什么用？指的是7月1号的opening balance，那个accrual transaction report也是7月1号的？ 这背后的理论谁给讲讲？ ||



<span style="background-color: rgba(255,255,255,0);">你们公司有审计师来审计吗？

<span style="background-color: rgba(255,255,255,0);">如果有的话，那么2008年7月1号的opening balance就很重要，你一定要确定这些opening balance跟去年审计过的报表的数字一致，否则2009年审计的时候，审计师也会找麻烦的.

<span style="background-color: rgba(255,255,255,0);">请其他高人从会计的角度来帮忙吧. 我只是觉得这可能是个原因.

<span style="background-color: rgba(255,255,255,0);"> 发表于 2009-11-20 22:48:57 <span class="pipe" style="background-color: rgba(255,255,255,0);">| <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|只看该作者] <span style="background-color: rgba(255,255,255,0); color: #000000;">此文章由 Mei_Meng 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 Mei_Meng 所有！转贴必须注明作者、出处和本声明，并保持内容完整 || <span style="background-color: rgba(255,255,255,0);">Just make sure: <span style="background-color: rgba(255,255,255,0);">1. Opening balance in new system（before reverse P6 accrual) = closing balance in old system <span style="background-color: rgba(255,255,255,0);">2. all accrual are reversed <span style="background-color: rgba(255,255,255,0);">3. all actual invoices for P7/8/9 are entered in new system <span style="background-color: rgba(255,255,255,0);">4. Make necessary accrual in new period in new system.(could ignore previous period accrual cause anyway they've been reversed) ||
 * **<span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|5#] **

<span style="background-color: rgba(255,255,255,0);">总评分: <span class="xi1" style="background-color: rgba(255,255,255,0);">积分 + 2 <span style="background-color: rgba(255,255,255,0); text-decoration: none;"> [|查看全部评分]
 * ~ <span style="background-color: rgba(255,255,255,0); text-decoration: none;">[|已有 1 人评分] ||~ <span style="background-color: rgba(255,255,255,0);">积分 ||~ <span style="background-color: rgba(255,255,255,0);">理由 ||
 * <span style="background-color: rgba(255,255,255,0); color: #000000; text-decoration: none;">[[image:https://www.oursteps.com.au/bbs/uc_server/data/avatar/000/00/95/81_avatar_small.jpg link="@https://www.oursteps.co/bbs/home.php?mod=space&uid=9581"]] flora885 || <span style="background-color: rgba(255,255,255,0); color: #000000;">+ 2 || <span style="background-color: rgba(255,255,255,0); color: #000000;">谢谢奉献 ||