EPISODE · May 15, 2026 · 17 MIN
EP008 |【FAR】收錢是負債-預收收入
from The CPA Journey｜會計之旅 · host CPA Journey Studio
本集說到 **預收收入 Unearned Revenue **的概念。 企業在收到現金但尚未提供服務時，應將其歸類為流動負債。透過案例，說明如何隨著服務的逐步履行，透過調整分錄將負債轉化為正式收入。 內容進一步對比了費用遞延與收入遞延的差異，指出兩者皆屬於「先有現金往來, 後有損益影響 | Cash First, Income Statement Later」的會計處理。 節目也釐清了已耗用成本與未耗用成本的定義，分別對應損益表中的費用與資產負債表中的資產。 最終，這些準則旨在協助掌握應計基礎會計的核心邏輯，確保收入與費用的認列符合實際的經濟貢獻。 -- Hosting provided by SoundOn
Embed this episode
NOW PLAYING
EP008 |【FAR】收錢是負債-預收收入
0:00
17:08
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
No similar podcasts found.
Frequently Asked Questions
How long is this episode of The CPA Journey｜會計之旅?
This episode is 17 minutes long.
When was this The CPA Journey｜會計之旅 episode published?
This episode was published on May 15, 2026.
Can I download this The CPA Journey｜會計之旅 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!