As a business owner, you have the important task of choosing an accounting method to record transactions. One method you can use is accrual accounting. And depending on your business, you may have to use the accrual accounting method to record incoming and outgoing money. So, what is accrual accounting?
什么是应计会计？
Accrual-based accounting is one of the three accounting methods you can use to record business income and expenses.
权衡基础是最复杂的会计方法。要使用应计会计方法，您通常需要有一些基本的会计知识。德赢跑分app官网下载安装
The accrual accounting method uses more advanced accounts, such as:
除上述账户外，还使用标准账户，如现金，股权，收入和销售商品的费用(COGS).
With the accrual method, you must record income when your transaction takes place, with or without the transfer of money. And, record expenses when you’re billed.
跟踪你欠你的钱和欠你的钱。应收记录应收账款，以确定由客户支付的客户和欠款的资金支付的资金。
应付账款
应付账款(AP) is money your business owes to other businesses, individuals, and organizations. With accounts payable, you can keep track of credit others have extended to you. Each AP entry is called a “payable.” Payables represent outstanding invoices you need to pay.
例如，假设您从供应商处购买耗材，并获得100美元的发票。收到发票时，将金额记录为您的书籍中的应付金额，以便您的记录显示您的业务欠款100美元。
Accounts receivable
您可能会向客户提供信誉，而不是在销售时需要付款。应收账款（AR）在向客户延长信用时发挥作用。
Accounts receivable钱是欠你的业务,but not yet paid. Accounts receivable helps you keep track of credit you extend to customers. An AR entry is called a “receivable.” Your AR entries represent outstanding customer invoices. Record receivables as soon as you make a sale, not when you receive a payment from a customer.
假设您为客户提供服务，并以250美元的价格向其发送发票。发送发票时，将250美元记录为您的书籍中的应收账款，以表明客户欠您的钱。
双入口簿记
通过应计会计，使用双入口簿记记录收入和费用。对于双入口簿记，为您的业务提供的每次交易记录两个条目。两个条目相等且相反。
一个条目增加了一个帐户，另一个条目减少了一个帐户。通过录制增加和减少账户debits and credits. Some accounts are increased by debits, while others are increased by credits. Check out the chart below to see how certain accounts are affected by credits and debits:
Let’s say you sell a product to a customer and give them an invoice. With the accrual method, record the income when the customer receives your invoice.
Income is an asset since it adds value to your business. Income increases your assets. Because assets are increased by debits, debit the income in your books.
After debiting the income, you need to make another entry. When you sell a product, you lose inventory. Inventory is another asset. The loss of inventory decreases your assets. Assets are decreased by credits, so you must credit the inventory to have two equal and opposite entries in your books.
Accrual accounting rules to keep in mind
如上所述，某些企业必须使用应计记录保存的应计核算。那么，哪些公司必须使用应计方法？
无论您是否需要使用权衡会计取决于您的业务的平均销售额。如果您的公司平均销售额超过500万美元，则必须使用应计方法。
If you don’t make more than $5 million in sales, you can still choose to use the accrual method for your business records. Keep in mind that accounting accrual basis is more complex than the other methods and has more of a learning curve. Before you decide to go the accrual route, weigh the advantages and disadvantages of accrual accounting.
应计会计的利弊
在做出任何决定之前权衡会计的权衡基础的利弊。
Pros of the accrual method
Check out some of the advantages of the accrual accounting method:
- Gives you an accurate snapshot of your business’s overallcash flow
- 显示您的收入和费用的清晰图片，以帮助您做出智能的财务决策
- 提供更好的长期财务视图
- 让您选择推迟纳税申报表的收入，以获得潜在的更大的免税额
缺点
以下是应计会计的一些弊端：
- 比其他会计方法更复杂
- Doesn’t show clear image of cash on hand
- 对初学者来说可能更耗时
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其他会计方法
The accrual method of accounting isn’t the only bookkeeping option for business owners. Here are two other methods you can use:
- Cash-basis accounting
- 修改现金基础会计
Cash-basis accounting
现金与应计会计之间存在许多差异。Cash-basis accountingis the simplest accounting method and does not require extensive accounting knowledge. Unlike accrual accounting, the cash-basis method only uses cash accounts, such as equity, income, expense, and (of course) cash.
通过现金基础会计，您无法跟踪长期负债，当前资产，应付账款和应收账款等事情。通常，如果您需要跟踪库存，固定资产或贷款，则无法使用现金基础会计。
With cash-basis accounting, record income when you receive it. And, report expenses when you pay them.
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修改现金基础会计
修改现金基础accounting, or the hybrid method, is a mixture ofaccrual and cash-basis accounting.
Like cash-basis accounting, record income when you receive it, and record an expense when you make a payment. And like accrual accounting, modified cash-basis also uses double-entry accounting.
通过改进现金，您可以录制短期和长期的物品。混合方法使用现金和应计账户而不是现金账户，因此它可能比现金基础会计更复杂。
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本文已从2012年8月24日的原始出版日期更新。
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