1.the firm bought a motor in cash
2.the owner introduced a computer to the firm for business use
3.the business repaid its debt owing to Ms Cheung by financing a debt from Mr Kwong
4.The firm sold goods on credit at cost
1.why (1) 的asset 沒有改變,而不是 增加asset
2.不是affect capital 嗎 但為什麼會+ asset
3.不是會減asset 嗎
4.at cost= capital?
5.put $18000 cash into bank 為何不影響(減少)asset (cash) 和capital(bank)?
6.bought a cargo $15,000 by cheque 為何不減少capital(bought by cheque )
PA .....questions ......{basic }
2007-01-16 12:39 am
回答 (2)
2007-01-17 12:20 am
✔ 最佳答案
1)間firm用cash買一個motor，double entries係 :
Dr Motor xxxx
Cr cash xxxx
即係increase in fixed asset，decrease in current asset。
total asset冇變，(相信你o既意思係甘la掛...
2)
owner入錢落間公司度，以資產投入的形式...平時正常就入錢，但係佢就入部腦，一樣的，只係計番佢o既價值。
Dr Computer xxxx
Cr Capital account of the owner xxxx
Computer係一種asset...
3)間公司還錢比ms cheung，資金from mr kwong，意思即係話，間公司問江先生(mr kwong)借錢還比張小姐 (ms cheung) 二者都係liablilties...係負債，唔係asset...
Dr creditor_ms cheung xxxx
Cr creditor_mr kwong xxxx
4)間firm以成本價賣出d貨比人(on credit)
即:
Dr Debtors xxxx
Cr Stock xxxx
即係debtor上升，stock下降，由於兩者都係current asset，一升一降對current asset的amount 無影響~~(情況只局限於at cost，因為唔at cost的話，selling price的一部分會入左net profit~~
5)
將$1000現金入銀行，即debit. bank , credit: cash
二者都係current asset的item，故不減少asset...
至於你係有d誤解...
6)
買左個cargo，要睇個cargo係用ge定係賣ge，用ge就入fixed asset，賣ge就入stock，
by cheque只係用銀行作為付款方法，同capital無關係...
你個capital同埋bank的concept唔係好得，但係我唔明你點解會甘，你初初接觸account的嗎??
2007-01-16 2:24 am
1) it's non-current asset. so current asset will not be affected.
2)because the computer is for business use,so it should be asset
3)sorry,,i dont understand the qus above
4)at cost =按成本價
5)it's credit cash and debit bank (not capital) = cash - $18000 & bank + $18000
6)bought by cheque means credit bank(also not capital)
hope i can solve your qs.
2)because the computer is for business use,so it should be asset
3)sorry,,i dont understand the qus above
4)at cost =按成本價
5)it's credit cash and debit bank (not capital) = cash - $18000 & bank + $18000
6)bought by cheque means credit bank(also not capital)
hope i can solve your qs.
參考: techer taught me be4
收錄日期: 2021-04-13 14:45:32
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