什么是Accruals
（转⾃⼀⽹友的diary:）
在英⽂会计中，⼀个出现频率很多⽽且也很重要的单词就是“Accruals”。有的地⽅居然把它翻译成“应计”，我觉得这完全不对。
要解释Accruals，⾸先要弄明⽩在什么会计准则下需要它。⼀般⽽⾔就是Accrual Accounting下，这个有点对应国内会计准则中的“权责发⽣制”。也就是通常会计课程⾥⾯讨论的收⼊确认和费⽤确认问题。简单的说，就是收⼊和费⽤在真实发⽣的时候记录，⽽不考虑是否实际发⽣了现⾦流动。收⼊和费⽤的确认与实际现⾦流动发⽣的时间差，也就两种情况。⼀是同时发⽣，这个时候在会计处理中只需要处理⼀次。⼆是现⾦流动早于或晚于确认时间，这时的会计处理就需要多次处理，这就是Accruals了。
看到有本书上有个表格，说的挺明⽩的。就先摘抄下来吧（英⽂的哦~~）
Cash Movement prior to Accounting Recognition Cash Movement in the
same period as
Accounting
Recognition
Cash Movement after
Accounting Recognition
Revenue Unearned (Defferred) Revenue
·  Originating entry - record cash
receipt and establish a liability (such
as
unearned revenue)
·  Adjusting entry - reduce the liability
while recording revenue
record是什么意思中文Settled transaction -
no accrual entry needed
Unbilled (Accrued) Revenue
·  Originating entry - record revenue
and establish a asset (such as unbilled
revenue)
·  Adjusting entry - When billing
occurs
liability while recording revenue and
increase accounts receivable.
When cash is collected, eliminate
the receivable.
Expense Prepaid Expense
·  Originating entry - record cash
payment and establish an asset (such
as prepaid expense)
·  Adjusting entry - reduce the asset
while recording expense
Accrued Expense
·  Originating entry - establish a
liability (such as accrued expenses)
and record an expense
·  Adjusting entry - reduce the liability
as cash is paid
Cash Movement prior to
Accounting Recognition
Cash Movement in the
same period as
Accounting
Recognition
Cash Movement after
Accounting Recognition
Revenue Unearned (Defferred) Revenue
·  Originating entry - record cash
receipt and establish a liability (such
as
unearned revenue)
·  Adjusting entry - reduce the liability
while recording revenue
Settled transaction -
no accrual entry needed
Unbilled (Accrued) Revenue
·  Originating entry - record revenue
and establish a asset (such as unbilled
revenue)
·
  Adjusting entry - When billing
occurs
liability while recording revenue and
increase accounts receivable.
When cash is collected, eliminate
the receivable.
Expense Prepaid Expense
·  Originating entry - record cash
payment and establish an asset (such
Accrued Expense
·  Originating entry - establish a
liability (such as accrued expenses)
as prepaid expense)
·  Adjusting entry - reduce the asset while recording expense and record an expense
·  Adjusting entry - reduce the liability as cash is paid

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