Blogtrottr
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決 
中會相關題目 請解答
Feb 15th 2015, 10:18

1.

銷貨淨額法提列呆帳400

=(101,000-1,000-95,000)*0.4%

應收帳款餘額法提列呆帳520

=(10,000+101,000-1,000-95,000-600)*5%-500+600-300
應收帳款淨變現價增加120 =520-400

 

詳細解法如下:


 檢視圖片 
 檢視圖片 

2.

成本1,380,000=115*12,000

淨變現價1,320,000 =(130-20)*12,000

跌價損失60,000=1,380,000-1,320,000

借:存貨跌價損失               60,000

貸:          備抵存貨跌價損失               60,000

Recommended article: Chomsky: We Are All – Fill in the Blank.
This entry passed through the Full-Text RSS service - if this is your content and you're reading it on someone else's site, please read the FAQ at fivefilters.org/content-only/faq.php#publishers.

You are receiving this email because you subscribed to this feed at blogtrottr.com.

If you no longer wish to receive these emails, you can unsubscribe from this feed, or manage all your subscriptions
arrow
arrow
    全站熱搜

    gsihop12 發表在 痞客邦 留言(0) 人氣()