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I/S表示什么意思

Others 2025-06-14 15:44:18

問題來源：

3. Income
3.1 Deferred income (Prepaid income)
Ben has a year end of December and rents out his property for $1,000 per month. His tenant pays on time each month and, during December 20X7, paid Ben $2,000 as he would be away when the January 20X8 payment was due.
December 20x7
Dr. Cash 2,000
Cr. income 2,000
@31 Dec. 20x7 Making year-end adjustments
Dr. Income 1,000
Cr. Deferred income 1,000 (Liability)
（注：教材中用的科目名稱叫 “rent in advance”）
@1 Jan. 20x8 Reversal
Dr. Deferred income 1,000
Cr. Income 1,000
3.2 Accrued income
Jenny owns a property which she rents out for $3,000 per quarter for 20X3. The property was occupied all year; however, Jenny only received $9,000 in rent because she forgot to send out the final invoice of the year.
During 20x3
Dr. Cash 9,000
Cr. income 9,000
@31 Dec. 20x3 Making year-end adjustments
Dr. Accrued income (Asset) 3,000
Cr. income 3,000
（注：教材中用的科目名稱叫 “rent in arrears”）
Summary：
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AI智能答疑老師

2025-06-14 15:45:07 311人瀏覽

您提到的“I/S”是Income Statement（利潤表）的縮寫，在會計(jì)調(diào)整中代表當(dāng)期確認(rèn)的收入金額。比如講義中Ben的例子，全年租金收入經(jīng)過年末調(diào)整后，I/S顯示的$12,000就是他20X7年實(shí)際應(yīng)計(jì)入損益的收入。

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