C1-02 Current Liability：Accounts Payable在线视频

Hello everyone,
大家好

welcome back.
欢迎回来

In the previous lesson,
在上一课中

we introduced that liabilities can be classified as
我们介绍了负债可以分为

current and non-current liabilities.
流动负债和非流动负债

Today,
今天

let's start with the current liability section.
让我们从流动负债部分开始

In this section,
在本课程中

we will learn accounting for some typical current liabilities:
我们将学习一些典型的流动负债

which are accounts payable,
包括应付帐款

note payable,
应付票据

Deferred revenues,
递延收入

Warranties and Customer incentives.
保证和顾客奖励

The first current liability we will learn today
我们今天要学习的第一项流动负债

is accounts payable.
是应付账款

Accounts payable,
应付账款

also called trade payable,
也称应付贸易账款

are amounts owed to suppliers for products
是指赊购产品

or services purchased on credit.
或服务而欠供应商的款项

In other word,
换言之

Accounts payable is the amount of
应付账款是

a company's total invoices currently waiting to be paid.
公司目前等待支付的发票总额

The terms of sale is usually
销售条款通常

due in 15 to 60 days after the company received the invoice.
在公司收到发票后15至60天内到期

When accounts payable are paid off,
当应付账款付清时

it represents a negative cash flow for the company.
它代表公司的现金流出

You can find total accounts payable on a company's balance sheet
你可以在公司资产负债表的“流动负债”部分

just under the "current liabilities" section.
找到应付账款总额

Accounts payable is essentially a short term loan,
应付账款本质上是短期贷款

so management look at it as a source of cash.
因此管理层将其视为现金来源

Generally speaking,
一般来说

companies like a longer payoff period,
公司喜欢较长的偿还期

while suppliers generally prefer a shorter one.
而供应商通常更喜欢较短的偿还期

In order to encourages quick payment,
为了鼓励快速付款

suppliers usually offer discount.
供应商通常提供折扣

For example,
例如

the term of the sale is "2/10, n/30",
销售条款是“2/10 n/30”

which means
意思是

the buyer can have 2% discount if it's paid within 10 days
买家在10天内付款可以有2%的折扣

or pay full price paid after 10 days and within 30 days.
如果10天后30天内付款 则需要全额付款

Another example is like "1/10, E.O.M"
另一个例子是“1/10 E.O.M”

means the buyer
意味着如果买家

can have 1% discount if it's paid within 10 days,
在10天内付款可以有1%的折扣

or pay full price if paid before the end of the month.
如果在月底之前付款 则需要全额付款

The journal entry for accounts payable is quite simple,
应付账款的会计分录非常简单

for example:
例如

Company A
A公司

purchased an $5,000 supplies from company B on credit.
从B公司赊购了5000美元的供应品

So company A should record as:
所以A公司应记录为

Debit supplies 5,000 dollars
借方供货5000美元

and credit Accounts payable 5,000 dollars.
贷方应付帐款5000美元

However,
但是

if the supplier offers early payment discount,
如果供应商提供提前付款折扣

then we have to discuss the following two methods:
那么我们必须讨论以下两种方法

which are the Gross and Net method.
总额法和净额法

To illustrate this,
为了说明这一点

let's assume A company received and $10,000 invoice
一家公司收到供应商B的10000美元发票

form supplier B with the term 2/20, n/60,
发票条款为2/20 n/60

which means the supplier allow the buyers
这意味着供应商允许买方

have 60 days to pay the face amount of invoice
有60天的时间支付发票金额

which is $10,000
10000美元

and they will get 2% discount if they pay within 20 days.
如果他们在20天内付款 他们将获得2%的折扣

The question is should the buyer report
问题是买方应该记录

an obligation for $10,000 or $9,800?
10000美元还是9800美元的债务

The difference between the gross and net methods
毛利率和净利率之间的差额

is recording cash discounts.
是记录现金折扣

The gross method,
总额法

records an invoice at full price
是以全价记录发票

without regard to any cash discounts offered.
不考虑提供的任何现金折扣

And The net method assume
净额法假设

the discount always be taken at first
总是首先进行折扣

and to record the purchased inventory at the discounted price.
并以折扣价记录所购存货

Then lets look at the journal entries for two method.
然后让我们看两个方法的会计处理

The gross method initially records
全额法记录的

an invoice at face value $10,000
发票面值为10000美元

and ignore the discount.
而忽略了折扣

If company A decided to pay within 20 days
如果A公司决定在10天内付款

and took the 2% discount,
并享受2%的折扣

then the adjusting entry
则调整分录

would debit accounts payable for $10,000
将借记应付账款10000美元

and credit inventory for $200
贷记存货200美元

and cash for $9,800.
现金9800美元

On the other hand,
另一方面

the net method assumes the buyer
净额法假设零售商

always takes advantage of the discount
总是利用贴现现金价格

and records the purchased inventory
并以9800美元的折扣价格

at the discounted price $9,800.
记录购买的存货

But
但是

If company A
如果A公司

was unable to pay the invoice within 20 days,
无法在10天内支付发票

which means the discount is not taken,
这意味着折扣未被接受

entries should report a finance expense
则分录应报告

for "purchase discount lost $200" to reverse the discounted
“采购折扣损失200美元”的财务费用

take in the original purchase entry.
以冲销原始采购分录中的折扣收入

Through the comparison of the two methods,
通过对两种方法的比较

it is not difficult to find that
不难发现

in the case of discount is not taken,
在不采取折现的情况下

the net price method
净额法

can reflect poor business practice,
能够反映企业管理经营不善

and expose the problems of capital dispatching ability
暴露出资金调度能力

and operation efficiency;
和经营效率的问题

on the contrary,
相反

the Gross method will not reflect these problems.
全额法则不能反映这些问题

So it is not surprising that
因此所以毫不奇怪

the gross method are more favorable in practice.
全额法在实践中更为有利

From a theoretical perspective,
从理论上讲

the net method should be used,
应使用净额法

as $98,000 is the cost of the goods
因为98000美元是货物的成本

and $200 is the cost of financing the purchase for 20 days
2000美元是20天的融资成本

which is (from days 11 to days 30).
（从第11天到第30天）

This approach is supported by IAS 2, Inventories,
这一方法得到了国际会计准则第2号《存货》的支持

which indicates that trade discounts are deducted
它表明在确定存货成本时

in determining the cost of inventory.
扣除了贸易折扣

In a word,
总之

Although the net method is more conceptually sound,
虽然网络方法在概念上更合理

the gross method is more commonly used.
但总的方法更常用

Ok,
好的

that's all for this class,
这节课到此结束

thank you for listening.
谢谢你的聆听

See you in next class.
下节课见

Bye-bye.
再见