{"id":4468,"date":"2020-11-14T19:23:45","date_gmt":"2020-11-14T19:23:45","guid":{"rendered":"http:\/\/www.3bao.co.uk\/wordpress\/?p=4468"},"modified":"2020-11-14T19:27:45","modified_gmt":"2020-11-14T19:27:45","slug":"%e6%9c%80%e5%92%8c%e6%b0%94%ef%bc%9a2%ef%bc%89reverse-opening-accuralprepayment","status":"publish","type":"post","link":"http:\/\/www.3bao.co.uk\/wordpress\/2020\/11\/14\/%e6%9c%80%e5%92%8c%e6%b0%94%ef%bc%9a2%ef%bc%89reverse-opening-accuralprepayment\/","title":{"rendered":"\u6700\u548c\u6c14\uff1a2\uff09reverse opening Accural&#038;Prepayment"},"content":{"rendered":"\n<p> \u8d22\u52a1\u91cc\u6709\u4e24\u4e2a\u6263\u52a8\u6273\u673a\u7684\u673a\u4f1a\uff0c\u4e00\u4e2a\u6536\u5230\u53d1\u7968\u7684\u65f6\u5019\uff0c\u4e00\u4e2a\u662f\u652f\u4ed8\u53d1\u751f\u7684\u65f6\u5019\u3002<\/p>\n\n\n\n<p>\u6240\u4ee5\u7b2c\u4e00\u6b65\uff0c\u6211\u4eec\u8f93\u5165\u4e86opening balance\uff0c<\/p>\n\n\n\n<p>\u7b2c\u4e8c\u6b65\u6211\u4eec\u8981 reverse opening Accural&amp;prepayment\u3002\u3002\u3002<\/p>\n\n\n\n<p>\u6bcf\u505a\u597d\u4e00\u6b65\u90fd\u8981\u68c0\u67e5\u4ee5\u4e0btrial balance \u4ee5\u4fdd\u8bc1\u6bcf\u4e2a\u6b65\u9aa4\u90fd\u662f\u6b63\u786e\u7684\u3002\u624d\u80fd\u6700\u540e\u6b63\u786e\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u5e95\u5c42\u903b\u8f91\uff0c\u6211\u4e0d\u662f\u4f1a\u8ba1\u6d3e\u6765\u8ddf\u4f60\u641e\u8111\u5b50\u7684\u3002\u4f60\u53ea\u9700\u8981\u4ece\u4ee5\u4e0a\u5e38\u8bc6\u5c31\u53ef\u4ee5\u3002\u4e50\u610f\u7814\u7a76\u7684\uff0c\u624d\u5f80\u4e0b\u770b\u3002<\/p>\n\n\n\n<p>\u628aopenbalance \u5f04\u597d\u540e\uff0c\u624d\u662f\u7b2c\u4e09\u6b65\uff0c\u5bfc\u5165bank statement<\/p>\n\n\n\n<p>\u7b2c\u56db\u6b65\u5c31\u662ftag\uff0c\u5982\u679c\u8bf4\u788e\u7247\u65f6\u95f4\u6709\u591a\u4f1f\u5927\uff0c\u788e\u7247\u65f6\u95f4\u7528\u6765tag\u771f\u662f\u592a\u597d\u4e86\uff0c\u6709\u4eba\u8bf4\u5c0f\u4e8e1\u514b\u62c9\u7684\u94bb\u77f3\u90fd\u662f\u5783\u573e\uff0c\u788e\u7247\u65f6\u95f4\u4e5f\u662f\u5783\u573e\uff0c\u4f46\u662f\u6211\u4eec\u7528\u4e91\u4f1a\u8ba1tag\u7684\u65f6\u5019\uff0c\u788e\u7247\u65f6\u95f4\u7b80\u76f4\u662f\u592a\u5b9d\u8d35\u4e86\uff0c\u53ef\u4ee5\u5f53\u573a\u628a\u4e00\u4e2a\u8d26\u76ee\u7ed9\u5f52\u7c7b\u5230\u6b63\u786e\u7684\u79d1\u76ee\u91cc\uff0c\u6bd4\u5982\u626b\u63cf\u8fdb\u53bb\u53d1\u7968\uff0c\u660e\u786e\u5230\u5177\u4f53\u79d1\u76ee\u3002\u8fd9\u6837\u968f\u65f6\u987a\u624b\u505a\u3002\u6211\u4eec\u5230\u4e86\u5e74\u5e95\u5c31\u6ca1\u6709\u4efb\u4f55\u538b\u529b\u3002\u53ef\u4ee5\u79d2\u51fa\u8d22\u52a1\u62a5\u8868\u7ed9\u653f\u5e9c\u76f8\u5173\u90e8\u95e8\u7684\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><\/p>\n\n\n\n<p>Accural\u5c31\u662f\u6211\u4eec\u6536\u5230\u4ea7\u54c1\uff0c\u6536\u5230\u670d\u52a1\uff0c\u4f46\u662f\u5bf9\u65b9\u6ca1\u6709\u5f00\u53d1\u7968\uff0c\u6211\u4eec\u4e5f\u6ca1\u6709\u652f\u4ed8\u7684\u72b6\u6001\u3002\u8fd9\u53ef\u548b\u529e\u5462\uff1f<\/p>\n\n\n\n<ul><li><\/li><\/ul>\n\n\n\n<p>Accural\u662fLiability\uff0c\u589e\u52a0\u53d1\u751f\u5728credits\u65b9\u5411\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"606\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30-1024x606.png\" alt=\"\" class=\"wp-image-4469\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30-1024x606.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30-300x178.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30-768x455.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30-465x275.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30-695x412.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30-200x118.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-30.png 1226w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u8fd9\u4e2a\u65f6\u5019\u6211\u4eec\u7075\u673a\u4e00\u52a8\uff0c\u628a\u6c34\u8d39\uff08\u7535\u8d39\u548c\u4f1a\u8ba1\u8d39\u8fd9\u6837\u7684\u8d39\u7528\uff09\uff0c\u6211\u4eec\u8bb0\u5f55\u4e00\u4e0b<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">\u65f6\u95f4<\/span><\/strong> :\u6b64\u65f6\u6b64\u523b <\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">\u79d1\u76ee<\/span><\/strong>\uff1aUTILITIES EXPENSE \u548cACCRUED EXPENSES<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">\u65b9\u5411\uff1a<\/span><\/strong><\/p>\n\n\n\n<p>DEBIT: UTILITIES EXPENSE  50<\/p>\n\n\n\n<p>CREDIT:ACCURED EXPESE  50<\/p>\n\n\n\n<p>\u8fd9\u662f11\u6708,\u6211\u4eec\u8bb0\u5f55\u4e86\u4e00\u7b14\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"553\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31-1024x553.png\" alt=\"\" class=\"wp-image-4470\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31-1024x553.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31-300x162.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31-768x415.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31-465x251.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31-695x376.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31-200x108.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-31.png 1495w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u65f6\u95f4\u98de\u901d\uff0c\u5f88\u5feb\u6765\u5230\u4e8612\u6708\uff0c\u6211\u4eec\u8fd8\u662f\u6ca1\u6709\u6536\u5230\u53d1\u7968\uff0c\u6211\u4eec\u4e5f\u6ca1\u6709\u652f\u4ed8\u3002\u6211\u4eec\u53c8\u8bb0\u5f55\u4e86\u4e00\u7b14\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"473\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-1024x473.png\" alt=\"\" class=\"wp-image-4471\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-1024x473.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-300x139.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-768x355.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-1536x710.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-465x215.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-695x321.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-920x425.png 920w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32-200x92.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-32.png 1789w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u73b0\u5728\u5c31<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"475\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34-1024x475.png\" alt=\"\" class=\"wp-image-4473\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34-1024x475.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34-300x139.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34-768x356.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34-465x216.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34-695x322.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34-200x93.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-34.png 1513w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5230\u4e861\u670831\u65e5\u6211\u4eec\u7ec8\u4e8e\u6536\u5230\u4e86\u53d1\u7968\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"607\" height=\"333\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-35.png\" alt=\"\" class=\"wp-image-4474\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-35.png 607w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-35-300x165.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-35-465x255.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-35-200x110.png 200w\" sizes=\"(max-width: 607px) 100vw, 607px\" \/><\/figure>\n\n\n\n<p>\u524d\u9762\u4ea4\u4ee3\u4e86\uff0c\u4f1a\u8ba1\u8bb0\u8d26\u6709\u4e24\u4ef6\u4e8b\u89e6\u52a8\uff0c\u4e00\u4e2a\u662f\u6536\u5230\u53d1\u7968\uff0c\u4e00\u4e2a\u662f\u54b1\u4eec\u652f\u4ed8\u90a3\u5929\u3002<\/p>\n\n\n\n<p>\u597d\uff0c\u6211\u4eec\u6536\u5230\u53d1\u7968\u4e86\uff0c\u6211\u4eec\u53ef\u4ee5\u6709\u6240\u4f5c\u4e3a\u4e86\uff0c\u54c8\u54c8\u54c8\u54c8\uff0c\u867d\u7136\u6211\u4eec\u8fd8\u6ca1\u6709\u652f\u4ed8\uff0c\u6211\u4eec\u53ea\u662f\u62ff\u5230\u4e86\u53d1\u7968\uff0c\u6211\u4eec\u5c31\u53ef\u4ee5\u5927\u5c55\u62f3\u811a\u5566\u3002\u53d1\u7968\u4e0a\u5199\u4e86\u6211\u4eec\u53ef\u4ee530\u5929\u4e4b\u5185\u652f\u4ed8\uff0c\u4e48\u4e48\u54d2\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"339\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-1024x339.png\" alt=\"\" class=\"wp-image-4475\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-1024x339.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-300x99.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-768x254.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-1536x509.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-465x154.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-695x230.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36-200x66.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-36.png 1685w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6211\u4eec\u6765\u770b\u770b<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"455\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-1024x455.png\" alt=\"\" class=\"wp-image-4476\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-1024x455.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-300x133.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-768x341.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-1536x682.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-465x207.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-695x309.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37-200x89.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-37.png 1625w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"333\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-1024x333.png\" alt=\"\" class=\"wp-image-4477\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-1024x333.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-300x98.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-768x250.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-1536x499.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-465x151.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-695x226.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38-200x65.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-38.png 1738w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5927\u7ed3\u5c40\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"529\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-1024x529.png\" alt=\"\" class=\"wp-image-4478\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-1024x529.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-300x155.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-768x397.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-1536x794.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-465x240.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-695x359.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39-200x103.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-39.png 1627w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4f60\u770b\u4f1a\u8ba1\u591a\u5b9e\u65f6\uff0c\u4efb\u4f55\u65f6\u5019\u90fd\u7cbe\u786e\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"327\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-1024x327.png\" alt=\"\" class=\"wp-image-4479\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-1024x327.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-300x96.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-768x245.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-1536x490.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-465x148.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-695x222.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40-200x64.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-40.png 1685w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><strong><span class=\"has-inline-color has-vivid-red-color\">\u4f1a\u8ba1\u6700\u503c\u94b1\u7684\u5c31\u662f\u8c03\u8d26<\/span><\/strong><\/p>\n\n\n\n<p>\u5168\u7403\u5404\u79cd\u6807\u51c6\uff0c\u4f46\u662f\u5927\u5bb6\u90fd\u8ba4\u53ef\u7684Accural Basis of Accounting\u5c31\u662f\uff0c\u6309\u53d1\u751f\u6765\u8fd8\u8bb0\u5f55\u3002\u4ec0\u4e48\u65f6\u5019\u53d1\u751f\u6536\u5165\uff0c\u4ec0\u4e48\u65f6\u5019\u53d1\u751f\u6d88\u8d39\uff0c\u5c31\u4ec0\u4e48\u65f6\u5019\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p>\u8fd9\u6709\u70b9\u6c5f\u6e56\u6c14\u54e6\uff0c\u4e0d\u7ba1\u53d1\u7968\u6709\u6ca1\u6709\u5f00\uff0c\u94b1\u6709\u6ca1\u6709\u7ed9\uff0c\u8001\u5929\u7237\u77e5\u9053\u53d1\u751f\u4e86\u5c31\u53d1\u751f\u4e86\uff01<strong><span class=\"has-inline-color has-vivid-red-color\">\u5929\u77e5\u5730\u77e5\u4f60\u77e5\u6211\u77e5\uff01<\/span><\/strong>\u6211\u88ab\u8fd9\u5e95\u5c42\u903b\u8f91\u7ed9\u9707\u61be\u7ffb\u4e86\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"207\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41-1024x207.png\" alt=\"\" class=\"wp-image-4480\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41-1024x207.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41-300x61.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41-768x156.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41-465x94.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41-695x141.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41-200x41.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-41.png 1032w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u8c03\u8d26\u5c31\u4e24\u5757\uff1aAccurals\u548cPrepayments<\/p>\n\n\n\n<p>\u6216\u8005\u5c31\u56db\u5757\uff1aPrepaid Expenses, Deferred Revenue, Accrued Expenses and Accrued Revenue.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"283\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-1024x283.png\" alt=\"\" class=\"wp-image-4481\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-1024x283.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-300x83.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-768x212.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-1536x425.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-465x129.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-695x192.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42-200x55.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-42.png 1710w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">\u597d\u4e86\u6211\u73b0\u5728\u96c6\u4e2d\u8bb2\u89e3\u4e00\u4e0b\uff0c\u9884\u4ed8\u6b3eprepaid expense \uff0c<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"836\" height=\"236\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-43.png\" alt=\"\" class=\"wp-image-4482\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-43.png 836w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-43-300x85.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-43-768x217.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-43-465x131.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-43-695x196.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-43-200x56.png 200w\" sizes=\"(max-width: 836px) 100vw, 836px\" \/><\/figure>\n\n\n\n<p>\u901a\u5e38\u662f\u4fdd\u9669\uff0c\u6bd4\u5982\u6211\u4eca\u5929\u4e70\u4e0b\u7684\u4ed3\u5e93\u4fdd\u9669\uff0c2020\u5e7411\u670814\u65e5\u6211\u652f\u4ed8\u4e86\u4fdd\u9669\uff0c\u4ece2020\u5e7412\u670815\u65e5\u6709\u6548\u7684\u4ed3\u5e93\u4fdd\u9669\u3002<\/p>\n\n\n\n<p>\u8fd8\u6709\u8f66\u9669\uff0c\u62112018\u5e7412\u6708\u652f\u4ed8\u4e862400\u7f8e\u5143\u5728\u8f66\u9669\u4e0a\uff0c\u6211\u4f7f\u7528\u79d1\u76eeCASH,CASH\u662f\u8d44\u4ea7\uff0c\u589e\u52a0\u8bb0\u5f55\u5728debit \u65b9\u5411\uff0c\u51cf\u5c11\u8bb0\u5f55\u5728credit \u65b9\u5411\uff0c\u6211\u51cf\u5c11\u4e862400\u7f8e\u5143\u73b0\u91d1\u3002\u6211\u5e94\u8be5\u767d\u628a2400\u7f8e\u5143\u8bb0\u5f55\u5728CASH\u8fd9\u4e2a\u79d1\u76ee\u7684credit\u65b9\u5411\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"823\" height=\"437\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-44.png\" alt=\"\" class=\"wp-image-4483\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-44.png 823w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-44-300x159.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-44-768x408.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-44-465x247.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-44-695x369.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-44-200x106.png 200w\" sizes=\"(max-width: 823px) 100vw, 823px\" \/><\/figure>\n\n\n\n<p>\u6211\u8fd8\u52a8\u5458\u4e86INSURANCE EXPENSE \u8fd9\u4e2a\u79d1\u76ee\uff0c\u800cexpense\u4e5f\u662f\u589e\u52a0\u5c31\u8bb0\u5f55\u5728debits\u65b9\u5411\uff0c\u51cf\u5c11credits \u65b9\u5411\uff0c\u6240\u4ee5\u6211\u589e\u52a0\u4e86INSURANCE EXPENSE , \u8fd9\u6837\u5e94\u8be5\u8bb0\u5f55\u5728INSURANCE EXPENSE \u7684debits \u65b9\u5411\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"941\" height=\"441\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-46.png\" alt=\"\" class=\"wp-image-4485\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-46.png 941w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-46-300x141.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-46-768x360.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-46-465x218.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-46-695x326.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-46-200x94.png 200w\" sizes=\"(max-width: 941px) 100vw, 941px\" \/><\/figure>\n\n\n\n<p>\u597d\u4e86<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"714\" height=\"510\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-45.png\" alt=\"\" class=\"wp-image-4484\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-45.png 714w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-45-300x214.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-45-465x332.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-45-695x496.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-45-200x143.png 200w\" sizes=\"(max-width: 714px) 100vw, 714px\" \/><\/figure>\n\n\n\n<p>\u548b\u5f04\uff1f<\/p>\n\n\n\n<p>\u6211\u652f\u4ed8\u4e86\u4fdd\u9669\u91d1\uff0c\u6211\u672a\u6765\u53ef\u4ee5\u5f97\u5230\u957f\u8fbe\u4e00\u5e74\u7684\u4fdd\u9669\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"480\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-1024x480.png\" alt=\"\" class=\"wp-image-4486\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-1024x480.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-300x141.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-768x360.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-1536x720.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-465x218.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-695x326.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47-200x94.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-47.png 1780w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6240\u4ee5PREPAID EXPRENSES ARE ALWAYS ASSETS<\/p>\n\n\n\n<p>\u5bf9\u4e8e\u79d1\u76eePREPAID EXPENSE \u81ea\u7136\u5c31\u8bb0\u5f55\u5728debit\u65b9\u5411\u5566\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"468\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-1024x468.png\" alt=\"\" class=\"wp-image-4487\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-1024x468.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-300x137.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-768x351.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-1536x702.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-465x212.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-695x317.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48-200x91.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-48.png 1710w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u8fd9\u68373\u4e2a\u79d1\u76ee\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"531\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-1024x531.png\" alt=\"\" class=\"wp-image-4488\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-1024x531.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-300x156.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-768x398.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-1536x797.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-465x241.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-695x361.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49-200x104.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-49.png 1565w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"472\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-1024x472.png\" alt=\"\" class=\"wp-image-4489\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-1024x472.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-300x138.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-768x354.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-1536x708.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-465x214.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-695x320.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-920x425.png 920w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50-200x92.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-50.png 1759w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6bcf\u4e2a\u6708\u90fd\u8bb0\u5f55\u4e00\u7b14\uff0c\u5982\u6b64\u8fd9\u6837\uff0c\u5c31\u5230\u4e862019\u5e74\u768412\u6708\u4e86\u5440\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"327\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-1024x327.png\" alt=\"\" class=\"wp-image-4490\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-1024x327.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-300x96.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-768x245.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-1536x491.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-465x149.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-695x222.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51-200x64.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-51.png 1730w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"552\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52-1024x552.png\" alt=\"\" class=\"wp-image-4491\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52-1024x552.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52-300x162.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52-768x414.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52-465x250.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52-695x374.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52-200x108.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-52.png 1528w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><strong><span class=\"has-inline-color has-vivid-red-color\">deferred revenue\uff0c\uff08unearned revenue\uff09<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"280\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-1024x280.png\" alt=\"\" class=\"wp-image-4492\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-1024x280.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-300x82.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-768x210.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-1536x420.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-465x127.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-695x190.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53-200x55.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-53.png 1628w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6211\u8981\u53bb\u4e58\u5750\u70ed\u6c14\u7403\uff0c\u70ed\u6c14\u7403\u516c\u53f8\u6536\u4e86\u6211200\u7f8e\u5143\uff0c\u5bf9\u4e8e\u70ed\u6c14\u7403\u516c\u53f8,\u4e00\u624b\u63a5\u94b1\uff0c\u5c31\u8ba9\u6211\u767b\u4e0a\u4e86\u70ed\u6c14\u7403\uff0c\u6211\u5728\u70ed\u6c14\u7403\u4e0a\u770b\u5230\u7eff\u8349\u5730\u91cc\u6210\u7fa4\u7684\u725b\u7f8a\uff0c\u6211\u5728\u767d\u4e91\u6735\u6735\u91cc\u7a7f\u68ad\uff0c\u8fd9\u8d9f\u65c5\u7a0b\u4e0b\u6765\uff0c\u597d\u55e8\u554a\u3002<\/p>\n\n\n\n<p>\u4ed6\u7684\u79d1\u76ee\u662f\u4e24\u4e2a\uff1aCASH,REVENUE<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"508\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54-1024x508.png\" alt=\"\" class=\"wp-image-4493\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54-1024x508.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54-300x149.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54-768x381.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54-465x231.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54-695x345.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54-200x99.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-54.png 1424w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"675\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57-1024x675.png\" alt=\"\" class=\"wp-image-4496\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57-1024x675.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57-300x198.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57-768x507.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57-465x307.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57-695x458.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57-200x132.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-57.png 1134w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"488\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-1024x488.png\" alt=\"\" class=\"wp-image-4497\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-1024x488.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-300x143.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-768x366.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-1536x732.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-465x222.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-695x331.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58-200x95.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-58.png 1701w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"436\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59-1024x436.png\" alt=\"\" class=\"wp-image-4498\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59-1024x436.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59-300x128.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59-768x327.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59-465x198.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59-695x296.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59-200x85.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-59.png 1214w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4f46\u662f\u6211\u4eec\u8981\u662f\u63d0\u524d\u9884\u5b9a\uff0c\u63d0\u524d\u652f\u4ed8\uff0c\u6ede\u540e\u4eab\u53d7\u8fd9\u8d9f\u65c5\u884c\uff0c\u822a\u7a7a\u516c\u53f8\u5728\u672a\u6765\u8981\u4e3a\u6211\u63d0\u4f9b\u98de\u884c\u670d\u52a1<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"447\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-1024x447.png\" alt=\"\" class=\"wp-image-4499\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-1024x447.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-300x131.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-768x335.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-1536x671.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-465x203.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-695x304.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60-200x87.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-60.png 1765w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6240\u4ee5<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"281\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61-1024x281.png\" alt=\"\" class=\"wp-image-4500\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61-1024x281.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61-300x82.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61-768x211.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61-465x128.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61-695x191.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61-200x55.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-61.png 1532w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"523\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62-1024x523.png\" alt=\"\" class=\"wp-image-4501\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62-1024x523.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62-300x153.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62-768x392.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62-465x237.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62-695x355.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62-200x102.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-62.png 1450w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"334\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-1024x334.png\" alt=\"\" class=\"wp-image-4502\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-1024x334.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-300x98.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-768x251.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-1536x502.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-465x152.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-695x227.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63-200x65.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-63.png 1669w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><strong><span class=\"has-inline-color has-vivid-red-color\">ACCRUED REVENUE(UNBILLED REVENUE)<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"299\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64-1024x299.png\" alt=\"\" class=\"wp-image-4503\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64-1024x299.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64-300x88.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64-768x224.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64-465x136.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64-695x203.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64-200x58.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-64.png 1381w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>ACCRUED REVENUE IS AN ASSET<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"467\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-1024x467.png\" alt=\"\" class=\"wp-image-4504\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-1024x467.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-300x137.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-768x351.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-1536x701.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-465x212.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-695x317.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65-200x91.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-65.png 1814w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"284\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66-1024x284.png\" alt=\"\" class=\"wp-image-4505\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66-1024x284.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66-300x83.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66-768x213.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66-465x129.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66-695x193.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66-200x56.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-66.png 1498w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"458\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-1024x458.png\" alt=\"\" class=\"wp-image-4506\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-1024x458.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-300x134.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-768x344.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-1536x687.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-465x208.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-695x311.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67-200x89.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-67.png 1674w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"496\" src=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-1024x496.png\" alt=\"\" class=\"wp-image-4507\" srcset=\"http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-1024x496.png 1024w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-300x145.png 300w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-768x372.png 768w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-1536x745.png 1536w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-465x225.png 465w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-695x337.png 695w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68-200x97.png 200w, http:\/\/www.3bao.co.uk\/wordpress\/wp-content\/uploads\/2020\/11\/image-68.png 1675w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u8d22\u52a1\u91cc\u6709\u4e24\u4e2a\u6263\u52a8\u6273\u673a\u7684\u673a\u4f1a\uff0c\u4e00\u4e2a\u6536\u5230\u53d1\u7968<span class=\"more-link\"><a href=\"http:\/\/www.3bao.co.uk\/wordpress\/2020\/11\/14\/%e6%9c%80%e5%92%8c%e6%b0%94%ef%bc%9a2%ef%bc%89reverse-opening-accuralprepayment\/\"> &#8230;.<\/a><\/span><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u6700\u548c\u6c14\uff1a2\uff09reverse opening Accural&amp;Prepayment - \u4e09\u5b9d\u56fd\u9645\u901f\u9012-\u82f1\u56fd\u5230\u4e2d\u56fd\u7687\u5bb6\u90ae\u653f\u5feb\u9012<\/title>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, 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