EPISODE · May 14, 2026 · 14 MIN
EP007 |【FAR】錢付了不算費用-預付費用
from The CPA Journey｜會計之旅 · host CPA Journey Studio
本集解析了會計學中應計基礎的核心概念， 特別聚焦於**費用遞延 Deferral of expense **與 **預付費用 Prepaid expense **的處理機制。 節目中強調現金流與損益認列的時間差異，說明企業在預付保險費或購買辦公用品時，應先將其視為具有未來經濟價利益的資產。 透過實務案例與會計分錄，如何在期末進行調整分錄 Adjusting Entries，將已消耗的部分轉化為費用。 節目也分析了若未正確進行調整，將導致資產高估及淨利高估的財務錯誤。 -- Hosting provided by SoundOn
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EP007 |【FAR】錢付了不算費用-預付費用
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This episode was published on May 14, 2026.
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