企业的收入可能会导致预收账款的变化吗？求解答。_百度知道
企业的收入可能会导致预收账款的变化吗？求解答。
题是收入是否会导致预收账款变化，而不是预收账款是否会导致收入变化
提问者采纳
预收减少 上面的我说的就是收入导致了预收减少：预收账款然后发生销售时借：预收账款
贷：唬怠奋飞莪读货糜主营业务收入
增值税销项收入增加？，难道你还见过因为预收导致你收入增加的可以，比如你先预收了别人的款借：银行存款
提问者评价
谢谢哈，我是初学者，很多问题都不太懂，以后还要请教。
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预收账款的相关知识
其他1条回答
你是什么企业了，正常业务唬怠奋飞莪读货糜预收账款肯定会影响到收入的。一般增值税企业税局要求预收账款期末余额应为0的，要不就视为偷税漏税
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预收房租收入不能分期申报房产税
摘　要：某企业将其闲置房屋对外出租给自然人李某使用,租赁期为二年,期限自日起至日止,月租金10000元,两年租金一次性支付。日,该企业收到李某缴来房租240000元。从日起,以合同约定的月租金收入10000元作为计税依据,按月向主管税务机关申报缴纳了营业税、房产税及其它相关税收。
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{list wl as x}{/list}英文会计报表_百度百科
收藏 查看&英文会计报表本词条缺少信息栏，补充相关内容使词条更完整，还能快速升级，赶紧来吧！
FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer
Balance Sheet
Current Assets
Bank and Cash
Current Investment
一年内到期委托贷款 Entrusted loan receivable due within one year
减一年内到期 Less: Impairment for Entrusted loan receivable due within one year
减 Less: Impairment for current investment
Net bal of current investment
Notes receivable
Dividend receivable
应收利息 Interest receivable
Account receivable
减 Less: Bad debt provision for Account receivable
Net bal of Account receivable
Other receivable
减 Less: Bad debt provision for Other receivable
其他应收款净额 Net bal of Other receivable
Prepayment
Subsidy receivable
减 Less: Provision for Inventory
存货净额 Net bal of Inventory
已完工尚未结算款 Amount due from customer for contract work
Deferred Expense
一年内到期的 Long-term debt investment due within one year
一年内到期的应收融资租赁款 Finance lease receivables due within one year
Other current assets
Total current assets
长期投资 Long-term investment
Long-term equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减 Less: Impairment for long-term equity investment
减长期债权投资 Less: Impairment for long-term debt investment
减委托贷款减值准备 Less: Provision for entrusted loan receivable
长期投资净额 Net bal of long-term investment
其中 Include: Goodwill (Negative goodwill)
Fixed assets
减累计折旧 Less: Accumulated Depreciation
减 Less: Impairment for fixed assets
NBV of fixed assets
Material holds for construction of fixed assets
Construction in progress
减 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
Fixed assets to be disposed of
Total fixed assets
及 Other assets & Intangible assets
Intangible assets
减 Less: Impairment for intangible assets
无形资产净额 Net bal of intangible assets
Long-term deferred expense
融资租赁未担保余值 Finance lease – Unguaranteed residual values
融资租赁应收融资租赁款 Finance lease –
其他长期资产 Other non-current assets
无形及其他合计 Total other assets & intangible assets
Deferred Tax
Deferred Tax assets
Total assets
及所有者或股东权益 Liability & Equity
流动 Current liability
Short-term loans
Notes payable
Accounts payable
已结算尚未完工款
Advance from customers
Payroll payable
Welfare payable
Dividend payable
Taxes payable
Other fees payable
Other payable
Accrued Expense
Deferred Revenue
一年内到期的长期负债 Long-term liability due within one year
Other current liability
流动 Total current liability
长期负债 Long-term liability
Long-term loans
Bonds payable
Long-term payable
Grants & Subsidies received
Other long-term liability
长期负债合计 Total long-term liability
递延税项 Deferred Tax
Deferred Tax liabilities
负债合计 Total liability
Minority interests
所有者权益或股东权益 Owners Equity
实收资本或股本 Paid in capital
减已归还投资 Less: Capital redemption
实收资本或股本净额 Net bal of Paid in capital
资本公积 Capital Reserves
Surplus Reserves
其中 Include: Statutory reserves
Unrealised investment losses
未分配利润 Retained profits after appropriation
其中 Include: Profits for the year
Translation reserve
所有者或股东权益合计 Total Equity
负债及所有者或股东权益合计 Total Liability & EquityIncome statement and profit appropriation
一 Revenue
减 Less: Cost of Sales
二亏损以填列 Gross Profit ( - means loss)
加 Add: Other operating income
减其他业务支出 Less: Other operating expense
减 Selling & Distribution expense
Finance expense
三亏损以填列 Profit from operation ( - means loss)
加投资收益亏损以填列 Add: Investment income
Subsidy Income
Non-operating income
减 Less: Non-operating expense
四亏损总额以填列 Profit before Tax
减 Less: Income tax
Minority interest
加未确认投资损失 Add: Unrealised investment losses
五以填列 Net profit ( - means loss)
加年初未分配利润 Add: Retained profits
其他转入 Other transfer-in
六可供分配的利润 Profit available for distribution( - means loss)
减提取 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
提取储备基金 Appropriation of reserve fund
提取 Appropriation of enterprise expansion fund
Capital redemption
七可供投资者分配的利润 Profit available for owners' distribution
减 Less: Appropriation of preference share's dividend
提取 Appropriation of discretionary surplus reserve
Appropriation of ordinary share's dividend
转作资本或股本的普通股股利 Transfer from ordinary share's dividend to paid in capital
八未分配利润 Retained profit after appropriation
补充资料 Supplementary Information:
1 出售处置部门或被投资单位收益 Gains on disposal of operating divisions or investments
2 自然灾害发生损失 Losses from natural disaster
3 增加或减少 Increase (decrease) in profit due to changes in accounting policies
4 增加或减少利润总额 Increase (decrease) in profit due to changes in accounting estimates
Losses from debt restructuringCash Flow Statement
一经营活动产生的现金流量 Cash Flow from Operating Activities:
销售商品提供劳务收到的 Cash received from sales of goods or rendering services
收到的税费返还 Refunds of taxes
收到的其他与经营活动有关的现金 Cash received relating to other operating activities
现金流入小计 Sub-total of cash inflows
购买商品接受劳务支付的 Cash paid for goods or receiving services
支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees
支付的各项税费 Tax payments
支付的其他与经营活动有关的现金 Cash paid relating to other operating activities
现金流出小计 Sub-total of cash outflows
经营活动产生的 Net Cash Flow from Operating Activities
二投资活动产生的现金流量 Cash Flow from Investing Activities:
收回投资所收到的现金 Cash received from disposal of investments
处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units
取得投资收益所收到的现金 Cash received from investments income
处置和其他而收到的净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets
购买子公司所收到的现金 Cash received by acquisition of subsidiary
收到的其他与投资活动有关的现金 Cash received relating to other investing activities
现金流入小计 Sub-total of cash inflows
购建和其他所支付的 Cash paid to acquire fixed assets, intangible assets and other long-term assets
投资所支付的现金 Cash paid to acquire investments
支付的其他与投资活动有关的现金 Cash payments relating to other investing activities
现金流出小计 Sub-total of cash outflows
投资活动产生的现金流量净额 Net Cash Flow from Investing Activities
三筹资活动产生的现金流量 Cash Flow from Financing Activities:
吸收投资所收到的现金 Cash received by investors
借款所收到的现金 Cash received from borrowings
其中从金融机构借款所收到的 Include: Cash received from financial institution borrowings
收到的其他与筹资活动有关的现金 Cash received relating to other financing activities
现金流入小计 Sub-total of cash inflows
偿还债务所支付的现金 Repayments of borrowings
其中偿还金融机构债务所支付的 Include: Repayments of financial institution borrowings
分配股利利润和偿付利息所支付的 Dividends paid, profit distributed or interest paid
支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities
现金流出小计 Sub-total of cash outflows
筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities
四汇率变动对的影响额 Effect of Foreign Currency Translation
五及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents
现金流量附表 Supplementary Information:
1.将调节为经营活动的现金流量 Reconciliation of Net Profit to Cash Flow from Operating Activities:
净利润 Net Profit
加少数股东损益 Add: Minority interest
加计提的 Impairment losses on assets
Depreciation of fixed assets
Amortisation of intangible assets
长期待摊费用摊销 Amortisation of long-term deferred expenses
减少减增加 Decrease (increase) in deferred expenses
增加减减少 Increase (decrease) in accrued expenses
处置固定资产无形资产和其他的损失减 Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets
固定资产报废损失 Losses on write-off of fixed assets
财务费用 Finance expense (income)
减 Losses (gains) arising from investments
贷款减借项 Deferred tax credit (debit)
的减少减增加 Decrease (increase) in inventories
经营性的减少减增加 Decrease (increase) in receivables under operating activities
经营性应付项目的增加减减少 Increase (decrease) in payables under operating activities
其他 Others
Net cash flow from operating activities
2.不涉及收支的投资和筹资活动 Investing and Financing Activities that do not Involve Cash Receipts and Payments:
债务转为资本 Conversion of debt into capital
一年内到期的 Reclassification of convertible bonds expiring within one year as current liability
融资租入固定资产 Fixed assets acquired under finance leases
3.及等价物净增加情况 Net Increase in Cash and Cash Equivalents:
现金的期末余额 Cash at the end of the period
减现金的 Less: cash at the beginning of the year
加现金等价物的 Add: cash equivalents at the end of the period
减现金等价物的 Less: cash equivalents at the beginning of the period
现金及现金等价物净增加额 Net increase in cash and cash equivalents
新手上路我有疑问投诉建议参考资料 查看预收收入英文翻译是什么？_百度知道
预收收入英文翻译是什么？
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