CFA知识点误区解读：Accrured Revenue和Accrued Expenses！

在实际CFA考试中，同学们需要结合考试形式，把自己容易错的点搞清楚吗，知识点搞不清楚怎么做题呢？我们今天来说说Accrured Revenue和Accrued Expenses！

例题：

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：从Triple Y Co(公司)的角度，公司选择的是( Accrued expenses)。因为公司通常都是后付工资。那么结合之前的解析就可以选出正确的答案。

从employees(员工)的角度，他们先提供了服务，而在之后，公司再支付cash(工资)。

应计收入(Accrued revenue)：货物卖出/服务提供了，但还没收钱。从公司角度出发，以今天为始点:Revenue(收入)增加，Account Receivable(应收账款:资产)增加。到结点的时候:也就是客户真实付款时，Cash(现金)增加，Account Receivable(应收账款:资产)减少。

应计费用(Accrued expenses)：货物收到/服务提供了，但还没给钱。和应计收入作比较，今天为始点: Expenses(费用)增加,Accrued expenses(应计费用:负债)增加。到结点的时候：Liability(负债)减少，Cash(现金)减少。