![](https://i.aoweibang.com/img/eZfqWeYjVLMfAzSheBozcm2vbh8n-9BSgHd0-ZxwgeLZ-hDlkeihDPdwrjPw1vpVAAizsPc3nHRBTZFivwzl1xs35Oz-8JJwQVrEid2hH4lU8sBSS-5DKVmQ5RPzgWcsjP2NXjM4olEn0zF5G0FsvthtDXtN3Hhpk6elZQ-FuzPZO5pXavaazHsJZdWOVm3AVciTB9gU13FrbchU2yAftA/awb.jpg)
曙光教育
Steven 老师
任教VCE Accounting
学历:墨尔本大学Master of Science,VCE Accounting 43分
学霸经验:在历年试卷中分析出题模式和套路,熟悉答题技巧和格式,并且给予分析。同时在课外寻找大量相关习题加以巩固基础,就能在accounting取得优异成绩而不是单纯地死背例题。
这节课我们了解Balance Day Adjustment的四种类型,并重点学习下Prepaid Expense和Accrued Expense,如何记录他俩,以及做题时需要注意的事项。
什么是BDA?
A change made to a revenue or expense account on balance day so that revenue accounts show revenues earned and expense accounts show expenses incurred in a particular period.
BDA就是调整收入与花费,使一个报告周期内的净利润更加准确
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA1VMOQVcVY3-fWSC7JD8t-Omb206-rta4C5Ioqaf03oCRmixE9pN-EzM2AlhkTKZtMA4c8CpKjShzIG5uzxseEvcRMU9_YTG_oG1CtV3yZXloXFxrNbqnI2aFqMEMvy_9Q/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAz1Zk3Wz10KohPDZqSRdZ13jT_GH9vxvRTfEDgA0hMLWO3-pERnxEc7SfmclKv0CN_y1e--JtqYb7APjyjc7xb69DMm3czUTLX-QjgWC-Iuh5rCwqZnK0jWcWJ_J5nrdeQ/awb.jpg)
Prepaid Expense
Prepaid Expense: a current asset that has been paid in advance in the current period but is yet to be incurred.
简单而言, 就是我们提前支付的,但还没享受的支出。它会在未来给我们带来利益
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA_UuEtc5dQW33isgQjvljefdvuTKpJ4f86VeLkfA13ttf5X_rvhcHV4u1caCPUecpp48MDVUcxP-7_ic4TlDYcXcRMU9_YTG_oG1CtV3yZXloXFxrNbqnI2aFqMEMvy_9Q/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA3uDEhMiOCNVeZgviIXl7epoRmTEVtw4o5dIgrVvRGWYlZbbKHJt4swYcN65J8G8woeAT8esGwHi9iioSk6lMhTBN4NnNGOh1Ahr0o2fB_9cc-chtBMyWuB7DWQKRvwPgg/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA4mkKvVawG21IR4Glw2OD__5NYL29ySjOxJTFKIQXHR9SWmnExfTrMRH_IMaAW7gOXN8kcv1S6jdMK89NGMFKcLBN4NnNGOh1Ahr0o2fB_9cc-chtBMyWuB7DWQKRvwPgg/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA88_vxVXuAbRq0hvQ5kvuMls2ykQw0lYl_FpDZEH0nDmH0M8zGLV1q2MFDMiGiyh6VZ9PDhMaARXi04xJbERqd-MSZvwdWX5NqFQBhkDB-BWh4vZK1KAuGRZSYJczLM7vg/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA5hvx7DNWbU2mDr6AtASbP7uiBW41Yeu4IDXQWdal8l4Oz6BSwKEGj1aPmcu-2fXvesjnP39W2eFGZ76PujeNOEGyw9yaLvqW_nN63ALza_ZwiD_ClUyjLq5ZnlB1nmoOQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA7YSeTINNVQQjf6-3RgMkn1D_d7lGMyVXr326ZvERjAbSfZZ4mWzf-6CyR6zpieatjmQcXHH-kqdh-7F79bTOQW9DMm3czUTLX-QjgWC-Iuh5rCwqZnK0jWcWJ_J5nrdeQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA5MPgwyz3i-uceT5q-dwpFwG-b3ojVWfcqsGhI5tYFZPin4UNNJ3K4-QO0irvTf7oU6xDF64FYtsSKvtGSGdgf9SMZqTCr81xunb3JhTL2NvquyB_Daqo1LuDw4UgHd7EA/awb.jpg)
Prepaid Expense练习题
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAzuSYAMhwx-mlbuG-xlbOSf19MIjrXONgYk5D6CWY6ivw-jVtQQ1CbxuYwhIepR3Bmd5vKFf4OmrEcDOsjlnFna9DMm3czUTLX-QjgWC-Iuh5rCwqZnK0jWcWJ_J5nrdeQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA3fJ4JGb1cdTSCzsH6O6iDmjgaz1SpPGQLCsLK36A7dOFyNL0XAx4CI9yk0iUtttg1qy2V7eFU_4tDLUUlMJRpMGyw9yaLvqW_nN63ALza_ZwiD_ClUyjLq5ZnlB1nmoOQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAxCrue7KTFZuc-GuDLok7Xoswkvejl3P7AQIps8sarMEgvengP2Gvggeqqvuq4hjbe1DiCT_NhUi30G5AJTc4ksGyw9yaLvqW_nN63ALza_ZwiD_ClUyjLq5ZnlB1nmoOQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA6jUOpymDPHOJubxF1gIxL_-vFKdxkOebN9BjmODluBWqoIDczNzyxRp_M9cwTLnoK0HaqtLdjoZ8VJrVYYhofcGyw9yaLvqW_nN63ALza_ZwiD_ClUyjLq5ZnlB1nmoOQ/awb.jpg)
额外练习题
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAxbfF8mXgPjmu2mXp5LkcmdtZt8mujNgzYAaFvDVvoBNrlOL1QkVMp6jTR06M1wOHEjd5vG07ivxuK3yccun8X_BN4NnNGOh1Ahr0o2fB_9cc-chtBMyWuB7DWQKRvwPgg/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAyfq9e4fDGmVffYJrYbkivnQYN82mwosKVAsRPFZYfqjbH2NKkCxBZ0VMrAnne1b4m_LEXsmask95tMsJSmIMcwGyw9yaLvqW_nN63ALza_ZwiD_ClUyjLq5ZnlB1nmoOQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAwo9qGaNwsoeR3LgrX8WwUkZGXuZgi_iT8DlFj8aaZ0_xgjjWO1N0TdiXel1JQeRmQ-xCmpst-EdY8-j8dfNW_sGyw9yaLvqW_nN63ALza_ZwiD_ClUyjLq5ZnlB1nmoOQ/awb.jpg)
Accrued Expense
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAzRowqdS_8J48DHoXrS4qEwRXfuQlbfUu5YK1RJaR7eZI2LKTaoOilsYao3wf8I7F9qQHIaPi4Nyrf7ufPFEj-i9DMm3czUTLX-QjgWC-Iuh5rCwqZnK0jWcWJ_J5nrdeQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA6sCYRHmciMGd8X0u5LbagsFtK3BaWgNb3bOPM9qSYFTHcy3Ah61gk1-06vN64nTbPemt4B9h0GGiqEzDsGc96q9DMm3czUTLX-QjgWC-Iuh5rCwqZnK0jWcWJ_J5nrdeQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA1GA42VoomVMHfF5seJFZX29WXcn9tq6UwxKNmv9p4u8ZAZj6CsUjTYr5IhzySF8JTT0oUcMmzDIvGNWeor86wPcRMU9_YTG_oG1CtV3yZXloXFxrNbqnI2aFqMEMvy_9Q/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA7D8h_fj3WlPF5wsDkYzfWgrnLYNWlxms_qUVAStl0PiEKWMAYqccHAWQKpQqpg3JnMQJaXx_2PJS2RoyRmzmzjBN4NnNGOh1Ahr0o2fB_9cc-chtBMyWuB7DWQKRvwPgg/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vAz_5k7SlUIAuQii0WNeKLwNB33mB-4_F7OOM_yEw0JPxRlL03sUui6eRs9hBa6xMqANiNfCOGKpIrKJoEz0DK9G9DMm3czUTLX-QjgWC-Iuh5rCwqZnK0jWcWJ_J5nrdeQ/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA2KBT-YBv5RfIP3f2Mol2l7xm-cOkZD638vNL4Jp_8Y-Eg5q_eaM3S_kswm8QmCJGkYU1kT_vYurNPaStdVPCZRZbeDOtcEEUMQZ0VJY-sUOTfDC3YVAcdesRk5QnuNmKg/awb.jpg)
![](https://i.aoweibang.com/img/gPlFsC1KwQPfPc-3PqX6SWg89bU3XHIppoJf3vri6AxZ2bq3lJbSxINVRigPpAsvX-crb9N60YRwxbMaWj2vA4c_4Mbt8gGxpjngIA47uPbPdFDPmnvipAZYXJwKDIi1n8o8LtOQzToAR2RLhfLzV9E6T3VCAKDIYvgF1s0mqjDBN4NnNGOh1Ahr0o2fB_9cc-chtBMyWuB7DWQKRvwPgg/awb.jpg)
责任编辑/转载:猫叔徐超
Witney
高数/中数/低数
Tube
化学/生物/科学
Steven
会计Accounting
Elaine
EAL英语
Jay
科学/化学/物理/数学
John
物理/中数/高数
Eason
高数/中数/低数
Joshua
生物Biology
Cecilia
中文第一语言
Oscar
高数/物理/中数/化学
* 更多视频关注公众号“曙光VCE”或小红书“墨尔本曙光VCE”
* 更多学术干货关注公众号“曙光VCE”或小红书“墨尔本曙光VCE”