题目

Accounting里的Accruals跟prepayment
请问accounting里的Accruals跟prepayment有什么区别啊?
accrual也是预先付款的意思 那为什么不能跟prepayment列在一起呢

提问时间：2021-04-07

答案

Accrual是你应该付给别人,却没有实际支付的费用.
Prepayment是你提前付给别人的费用.
举两个例子：
你打手机,包月,在你打电话之前得冲值,那个就是prepayment;
你吃包子,吃完付款,在你还没最后结账之前不用掏荷包,可你不是吃霸王餐,所以吃进肚子里的每一个包子都得算钱,这每一个包子的钱就是accruals
不要看不准确的中文翻译.
accounts payable(=trade creditors)
The amounts owed by a business to suppliers(e.g. for raw materials) [for invoiced amounts]. Accounts payable are classed as current liabilities on the balance sheet but distinguished from accruals and other non-trade creditors(such as the Inland Revenue)
accrual (=accrued charge,=accrued expense,accrued liability)应计
An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on the balance sheet and will be charged under expenses in the profit and loss account. Expenses are accrued as set out in the accruals concepts outlined in Statement of Standard Accounting Practice 2. An example of an accrual would be telephone expenses, which are billed in arrears. At the end of the accounting period, if no bill has been received, an estimate (based on past bills)would be made and credited to an accruals account; the corresponding debit would be made to the telephone expense account. The telephone expense account is then cleared to the profit and loss account.
prepayment (=payment in advance)
A payment made for goods or services before they are received. It is treated as deferred debits under the accruals concept, and is shown as a debit balance under debtors in the current assets of the balance sheet.
--Dic of Acc. OUP