What is the Meaning of Understated and Overstated in Accounting?

在会计学中，overstated 和 understated 分别是什么意思_百度知道

overstated 和 understated 可以理解为 "高估"和"低估"。会计信息质量要求中的谨慎性原则，要求不高估资产、收益，不低估负债、费用。所谓低估，假设是高估资产，那就是将原来需要费用化的变成了资本化来增加资产的账面价值，原来需要计提减值，折旧的，现在少提或不提减值，折旧摊销。

What does understated mean? | AccountingCoach

Definition of Understated. In accounting, understated means that a reported amount is less than the actual, true amount based on the accounting rules. In other words, the reported amount can be described as: In a double-entry bookkeeping or accounting system, another general ledger account will also be misstated by the same amount.

Understated and Overstated Inventory in Accounting - YouTube

I show you how Understated and Overstated Ending Inventory impacts Assets and Profit. You will have a better understanding of #Accounting and how errors imp...

Accounts Payable Understatement: What Is It and Why Does It Happen ...

Common Reasons Behind an Accounts Payable Understatement. 1. Inventory Variances. Inventory purchases typically create an accounts payable balance, which should pen down the cost of goods. Any incorrect data in the record can lead to inventory variances, which results in an understatement of your accounts payable. 2. Incorrect Transaction Dates.

在会计学中，overstated 和 understated 分别是什么意思 - 爱问频道 - 经管之家(原人大经济论坛)

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What Does Understatement Mean in Accounting? - Chron.com

An understatement in accounting refers to business assets given a valuation lower than their fair market value or a devaluation of liabilities to less than their actual cost. Either results in an ...

What does overstated mean? | AccountingCoach

Definition of Overstated. When an accountant uses the term overstated, it means two things: The reported amount is incorrect, and. The reported amount is more than the true or correct amount. In a double-entry accounting or bookkeeping system, another account will also have an incorrect amount.

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Restatement: Definition in Accounting, Legal Requirements, Example

Restatement: A restatement is the revision and publication of one or more of a company's previous financial statements ; it is necessary when it is determined a previous statement contains a ...

Suspense accounts and error correction | ACCA Global

As noted previously, unlike a manual accounting system where an unbalanced journal may lead to the automatic creation of a suspense account (usually at the trial balance stage of preparing financial statements), in a computerised accounting system a suspense account will be purposefully created by the bookkeeper before they discover the correct accounting treatment.

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What Is a Deposit in Transit, With an Example - Investopedia

Deposit In Transit: A deposit in transit is money that has been received by a company and sent to the bank, but which has not yet been processed and posted to the account by the bank. In financial ...

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会计等式 - 维基百科，自由的百科全书

编. 會計等式 （英語： accounting equation ），亦稱 會計恆等式 或 會計方程式 ，表示了企业或个人的 資產 、 負債 、 股東權益 之间的关系，是 复式簿记 的基础。. 每笔交易中，总借款与总贷款相等。. 內容如下：. 資產 （Assets） = 負債 （Liabilities） + 股東權益 ...

What Deferred Revenue Is in Accounting, and Why It's a Liability

Deferred revenue, or unearned revenue , refers to advance payments for products or services that are to be delivered in the future. The recipient of such prepayment records unearned revenue as a ...

UNDERSTATED中文(繁體)翻譯：劍橋詞典 - Cambridge Dictionary

understated翻譯：樸素的;輕描淡寫的。了解更多。

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