✔ 最佳答案
1)delivery expense
Ans:
It is no doubt that Delivery expenses is a item inside 'selling & distribution expenses' because it helps the delivery of good sold.
2)unearned revenue
Ans:
Unearned income have two explanation, one is UNREALIZED PROFIT, the other one is ACCURAL INCOME.
If it is unrealized profit, based on the accounting cconcept'Prudence',unrealized income should not be treated as income because income of the company should not be overstated.
If it is accural income which the payment not yet finished but the debtors already agree to bear the liability, it can then be treated as income in the income statement.
3)sales returns and allowances
Ans:
Sales return is return inwards which should be deducted in the amount of sales, so it is part of net sales.
Allowances can be divided into two different thing, one is Cash Discount allowance, and the other is Trade discount allowance.
Cash Dicount is a type of 'Selling & Distribution expenses' but the trade discount must be deducted from the amount of sales.
4)Cost of Good Sold
Ans:
Then it is cost of good sold=.=
5)Depreciation expenses
Ans:
It normally treated as Adminstrative expenses.
7)Investment income
Ans:
It is revenue.
8)Withdrawals
Ans:
It is not item in income statement.
2007-03-11 16:34:28 補充：
記得處理問題ar,匿名人...
2007-03-12 14:06:07 補充：
1的delivery expenses提過的selling & distribution expenses係即係operating expenses.3同樣道理。7)investment income係other revenue。
2007-03-12 14:09:23 補充：
2)unrealized income，有兩個conditions，如果係unrealized profit就唔應該入income statement。如果只係accural income 就係operating income。
2007-03-19 22:28:30 補充：
你係咪重有d咩唔明ar?
