Accrual is originated from adherence to accrual basis across the process of preparing financial statements of profit or loss.Normally,enterprises would be able to record transactions upon cash expense or cash income;however cash basis is different from accrual basis.If business rents a property from landlord but just has paid rental expenditure for 10 months whereby means there is remaining 2 months rental fee which occurred in current account period but not yet pay until next period.Hence this variance is known as an obligation owing to landlord as accrual.Meanwhile,beyond accrued but unpaid expense falls into accrual nature,there’s also happening to business that purchases inventory without invoice delivery which indicates to accrue inventory as a liability until final invoice’s coming.In conclusion,accrual is necessary adjustment between accrual basis and cash basis since the latter distinguishes quite a lot from the former but the financial statement of profit or loss must follow up accrual basis,hence it’s requiring financial staff to ensure expense or income must be undertaken related to occurring periods.

 

　　这个科目是由公司记账所遵循的基本原则——权责发生制（Accrual Basis）引起的。企业的日常经济业务非常复杂，有时拖后付款有时提前付款。我们作为企业的会计对于收入和费用的确认必须按照权责发生制的规定，即只要是发生在本期的收入和费用都要计入当期，不论款项是否支付。这就导致有些费用和收入计入当期但是钱没有支付或收到。

 

　　以下就介绍一下accrued expense,accrued inventory and accrued income.

 

　　Accrued Expense

 

　　费用和存货都是需要我们企业花钱去买来的。

 

　　已经发生或使用的费用记录为本期的费用，如果款项还没有支付。就确认为一项欠对方企业的款项即一种短期负债(Accrual)

 

　　在期末时确认费用：

 

　　Dr Expense

 

　　Cr Accrual

 

　　下年度实际支付时：

 

　　Dr Accrual

 

　　Cr Cash

 

　　Accrued Inventory

 

　　企业采购存货是为了销售出去。大部分时候收到货物时都有发票伴随货品一起送到，在我们付款时就知道给对方支付多少钱。而有时由于各种小特殊情况也会出现收到货物但没收到发票的时候，这时我们必须确认这批存货但并不太准确的知道应该付多少金额。这时也要使用Accrual.

 

　　收到货物时：

 

　　Dr Inventory（or Purchases）

 

　　Cr Accrual

 

　　后来收到发票时：

 

　　Dr Accrual

 

　　Cr Account Payable

 

　　Accrued Income

 

　　在确认收入的时候也会有相同的问题出现。货物已经配送给客户但没有收到钱或者提前就收到款项。

 

　　已经配送货物给客户但发票没有送到时：

 

　　Dr Accrued Income

 

　　Cr Sales Revenue

 

　　提前收到货物款项时：

 

　　Dr Cash

 

　　Cr Sales Revenue

 

　　在期末时调出该项收入，因为不属于当期的收入（货物没有送出）：

 

　　Dr Sales Revenue

 

　　Cr Prepaid Income(Current Liability预先收到)

 

　　报表中的列示：

 

　　Sales and expense列示在利润表当中

 

　　Accrual属于current liability列示在资产负债表中

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