Accrual deferral or neither là gì trong kế toán
An accrual allows a business to record expenses and revenues for which it expects to expend cash or receive cash, respectively, in a future period. Conversely, a deferral refers to the delay in recognition of an accounting transaction. Show
Comparing Accruals and DeferralsThe main difference between an accrual and a deferral is that an accrual is used to bring forward an accounting transaction into the current period for recognition, while a deferral is used to delay such recognition until a later period. Related AccountingTools CoursesAccountants’ Guidebook Bookkeeper Education Bundle Bookkeeping Guidebook Examples of the Difference Between Accruals and DeferralsGrouch Electronics has purchased merchandise from a supplier. It has received the goods in the current month, but not the associated invoice for $500. Its accountant records an accrual of $500 to record the associated liability in the current month. Grouch also receives an invoice for $12,000, containing an advance charge for rent on a storage facility for the next year. Its accountant records a deferral to push $11,000 of expense recognition into future months, so that recognition of the expense is matched to usage of the facility. Grouch provides services to the local government under a contract that only allows it to bill the government at the end of a three-month project. In the first month, Grouch generates $4,000 of billable services, for which it can accrue revenue in that month. Grouch receives a $3,000 advance payment from a customer for services that have not yet been performed. Its accountant records a deferral to push recognition of this amount into a future period, when it will have provided the corresponding services. Kế toán là một chuyên ngành đang nổi lên nhanh chóng và mang lại rất nhiều cơ hội việc làm cho sinh viên. Để gia tăng cơ hội trúng tuyển vào những vị trí cao với mức đãi ngộ hấp dẫn từ những công ty, doanh nghiệp lớn, việc có một nền tảng tiếng Anh chuyên ngành kế toán vững chãi là yếu tố vô cùng quan trọng. Sau đây, trung tâm tiếng Anh aroma xin cung cấp cho các bạn tài liệu tiếng Anh chuyên ngành kế toán về các loại bút toán thường gặp để bạn có thể hiểu rõ hơn chuyên ngành này.
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