Principles of Financial Accounting · 免费预览
调整分录背后的概念与指引
之所以需要调整分录，是因为有些成本和收入跨越多个会计期间，而权责发生制、配比原则和收入确认原则决定了金额何时从资产负债表结转到利润表。
1. Cash timing and earning timing differ
Cash timing and earning timing differ
2. Why not record everything daily
Why not record everything daily
3. The principles that demand adjustment
The principles that demand adjustment
4. What adjustment is not
What adjustment is not
5. Why adjustments exist
Why does accrual accounting require adjusting entries at the end of a period?
6. The working test of an adjusting entry
Which account should never appear in an adjusting entry?
7. Cash basis weakness
A company pays a 24,000 dollar insurance premium in January covering the next 24 months. Under cash basis accounting, what does January look like?
8. Which principle pairs cost with revenue
Which principle requires that the cost of supplies consumed while producing this period's revenue appear in this period's income statement?
9. Accounting basis required
Complete the term. The accounting basis that records revenues when earned and expenses when incurred, regardless of when cash moves, is called ____ accounting.
10. Number of adjusting entry halves
An adjusting entry has how many accounts in total, one income statement account and one balance sheet account? Give the number only.