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”）