在實(shí)際CFA考試中，同學(xué)們需要結(jié)合考試形式，把自己容易錯(cuò)的點(diǎn)搞清楚嗎，知識(shí)點(diǎn)搞不清楚怎么做題呢？我們今天來(lái)說(shuō)說(shuō)Accrured Revenue和Accrued Expenses！

例題：

Assume that Triple Y Corporation pay salaries to employees at the end of each month. There are 3,000 employees currently working in the company. Which of the following would be most likely considered for company and employees to record in their accounts based on the infomation given?

A.Unearned expense &Accrued revenue

B.Prepaid expenses& Unearned revenue

C.Accrued expenses&Accrued revenue

Answer: C

解析：從Triple Y Co(公司)的角度，公司選擇的是( Accrued expenses)。因?yàn)楣就ǔ６际呛蟾豆べY。那么結(jié)合之前的解析就可以選出正確的答案。

從employees(員工)的角度，他們先提供了服務(wù)，而在之后，公司再支付cash(工資)。

應(yīng)計(jì)收入(Accrued revenue)：貨物賣出/服務(wù)提供了，但還沒收錢。從公司角度出發(fā)，以今天為始點(diǎn):Revenue(收入)增加，Account Receivable(應(yīng)收賬款:資產(chǎn))增加。到結(jié)點(diǎn)的時(shí)候:也就是客戶真實(shí)付款時(shí)，Cash(現(xiàn)金)增加，Account Receivable(應(yīng)收賬款:資產(chǎn))減少。


應(yīng)計(jì)費(fèi)用(Accrued expenses)：貨物收到/服務(wù)提供了，但還沒給錢。和應(yīng)計(jì)收入作比較，今天為始點(diǎn): Expenses(費(fèi)用)增加,Accrued expenses(應(yīng)計(jì)費(fèi)用:負(fù)債)增加。到結(jié)點(diǎn)的時(shí)候：Liability(負(fù)債)減少，Cash(現(xiàn)金)減少。