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ما هو الايراد المؤجل defferd revenue

30 ديسمبر 2022

س : ما هو الايراد المؤجل ؟

الإيراد المؤجل defferd revenue

يكون إلتزام علي الشركة ولا يعترف به كإيراد إلا في حالة تقديم الخدمة او السلعة ومن أمثلته اشتراكات الصحف والمجلات السنوية وتذاكر الطيران لرحلات لم تتم بعد ... ويتم الاعتراف به كإيراد بالمقدار الذي يخص العام وتم تقديم الخدمة او تسليم البضائع ... مثال انا كشركة طيران قمت ببيع تذاكر لرحلات كثيرة وفي العادة يكون حجز التذاكر قبل الرحلات ربما بشهر او اكثر فهل في نهاية العام اعترف بكل مبيعات التذاكر كإيراد ؟ طبعا الاجابة لا ... يتم استبعاد الايرادات التي تخص الرحلات التي لا تخص الفترة المالية وفي العادة تكون في الايام الأخيرة من الفترة المالية ويسجل هذا المبلغ كإلتزام علي الشركة علي أن يتم اقفالة في الإيرادات حال انتهاء الرحلات

القيد المحاسبي كالتالي

من ح الخزينة
إلي مذكورين
ح/ الإيرادات
ح/ الإيرادات المؤجلة

قيد الاقفال

من ح/الايرادات المؤجلة
إلي ح / الإيرادات

تخاطيف محاسبية

أخر المواضيع من قسم : تخاطيف محاسبية

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'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'pages', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'top-social-L', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/2732111279-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/13464135-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));