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[考題] 會計-用品盤存
Aug 17th 2014, 14:18, by zero1234

作者zero1234 (zero)

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標題[考題] 會計-用品盤存

時間Sun Aug 17 14:18:54 2014

公司關於文具用品採先虛後實法入帳，X1年期初用品盤存為期末用品盤存之3倍， 年中購入文具用品$21,600，期末盤點時未耗用已耗用八分之ㄧ，試作X1年底調整分錄。 ans： 借：文具用品 7,200　 貸：用品盤存 7,200 假設文具末存X，則初存為3X 初存3X+本期購入21600-末存X=已耗用8X 6X=21600，X=3600(期末用品盤存) (應調整)=期初3x-期末2x=7200 疑問：題目講先虛後實，應該就是聯合制，而聯合制不是應該調整未實現，未耗用的嗎? 那為什麼不是3600呢 借：用品盤存3600 貸：文具用品3600 謝謝!! -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 1.169.53.140 ※ 文章網址: http://www.ptt.cc/bbs/Examination/M.1408256336.A.792.html

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