请问这些会计术语的区别

cg8180

分别是provisions; contingent liabilities/contingentassets；accruals

看AASB，读了半天也没有很清楚到底有啥区别，好像就是前两者不用反应在BALANCE SHEET上，最后一个要反应（像trade payable/）

不知道通俗一点讲，这三个到底是啥区别啊。。前两者要反应在NOTES上面吗？

谢谢。。

michaelbbc

provisions是准备金通常用来提前就拿出来做准备的（以防万一），比例一般按照公司章程来的，像什么坏账准备金，长期休假准备金等等
contingent asset/liabilities这个很明显的属于突发事件产生的金额，比方说你卖的产品顾客不爽就去告你，而你要请律师，这个律师费就是contingent的（因为不是在你的计划之内的）
accruals表示对公司已发生但尚未支付的费用的估算数。这些估计数见于公司的P&L sheet和balance sheet。

cg8180

谢谢LS

novawsh

all of them are balance sheet accounts

cg8180

AASB137 明确说了前面两种是不能放在financial statements上的吧

anvil

原帖由 cg8180 于 2010-2-9 15:22 发表
AASB137 明确说了前面两种是不能放在financial statements上的吧

I could well be wrong, but as far as I reckon,

1. provision IS on fin statement, eg, provision for doubtful debt, is an contra-asset account.
2. contingent is not on fin statement. BUT need to be disclosed in notes to fin statement.
3. accurals, depends on cash-basis or accural-basis accounting. Cash basis is usually only for small business, on accural basis, all revenue/expense should be recognised as they "accural". Eg, if your rent is paid annually due on dec, then on Jun fin statement you need to recognise "accured" rent for 6 months.