CFA掃雷: 如何區(qū)分Unearned Revenue和Prepaid Expense
Tony，高頓財(cái)經(jīng)CFA/FRM研究院
雷區(qū): Financial Reporting and Analysis
探雷：
對(duì)于多數(shù)同學(xué)而言，這兩個(gè)知識(shí)點(diǎn)就是他們心頭的那顆定時(shí)地雷，只要踩到(考到)就可能會(huì)爆炸(出錯(cuò))。具體的問題體現(xiàn)在：
1. 對(duì)知識(shí)點(diǎn)概念的理解不(夠)清晰，無法找出區(qū)別，導(dǎo)致做錯(cuò)；
2. 無法有效分析題干內(nèi)容并提煉有用信息，導(dǎo)致做錯(cuò)。
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(shí)候，也就是派發(fā)貨物/提供服務(wù)的那一時(shí)點(diǎn)，收入增加，而同時(shí)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(shí)候，也就是費(fèi)用真實(shí)發(fā)生的那一時(shí)點(diǎn)，預(yù)付賬款減少，而同時(shí)費(fèi)用增加。
cfa
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?yàn)樽鳛槿铑A(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(gè)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?yàn)檫@時(shí)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?yàn)槟阆雀读隋X，但你之后才會(huì)收到貨物。等到3個(gè)月后真實(shí)收到貨物那一時(shí)刻，才會(huì)再記錄一筆賬，預(yù)付賬款減少，費(fèi)用增加。
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