CFA掃雷: 如何區(qū)分Unearned Revenue和Prepaid Expense
雷區(qū): Financial Reporting and Analysis
探雷：
對于多數(shù)同學(xué)而言，這兩個知識點(diǎn)就是他們心頭的那顆定時地雷，只要踩到(考到)就可能會爆炸(出錯)。具體的問題體現(xiàn)在：
1. 對知識點(diǎn)概念的理解不(夠)清晰，無法找出區(qū)別，導(dǎo)致做錯；
排雷：
預(yù)收賬款(Unearned revenue)：說白了就是今天你先收到錢，之后你再發(fā)貨。如果從公司的角度出發(fā)，以今天為始點(diǎn)，現(xiàn)金增加，而預(yù)收賬款(負(fù)債:liability)增加。到結(jié)點(diǎn)的時候，也就是派發(fā)貨物/提供服務(wù)的那一時點(diǎn)，收入增加，而同時負(fù)債減少。
預(yù)付賬款(Prepaid expenses)：則是反其道而行之，你今天先付錢，之后你再收貨。和預(yù)收賬款作比較，同樣以今天為始點(diǎn)，現(xiàn)金減少，而預(yù)付賬款(資產(chǎn)：asset)增加。到結(jié)點(diǎn)的時候，也就是費(fèi)用真實(shí)發(fā)生的那一時點(diǎn)，預(yù)付賬款減少，而同時費(fèi)用增加。
例題：
Assume that Implet Tech Co is going to sell their latest smart phone. Information stated that they would delay production line due to several technical issues. Now, for those who already preordered and fully bill-paid customers, they need to wait another 3 months until Implet Tech Co delivers goods to them. Now, which of the following would be most likely considered for company and customers to record in their accounts based on the information given?
A. Accrued expense & Accrued revenue
B. Unearned revenue & Prepaid expenses
C. Accrued revenue & Prepaid expenses
Answer: B
解析：從Implet Tech Co(賣方)的角度來分析，公司選擇的是預(yù)收賬款(Unearned revenue)。因為作為全款預(yù)定 現(xiàn)金已經(jīng)收到，之后生產(chǎn)線完工后再發(fā)貨。而3個月后發(fā)貨的那天，再記錄收入增加，負(fù)債降低這么一筆賬。因為這時候已經(jīng)把貨物遞交到買方手中，負(fù)債就結(jié)清了。
從客戶(Customer)的角度，作為買方選擇的是預(yù)付賬款(Prepaid expenses)。因為你先付了錢，但你之后才會收到貨物。等到3個月后真實(shí)收到貨物那一時刻，才會再記錄一筆賬，預(yù)付賬款減少，費(fèi)用增加。
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