trial balance as at 31 Dec 2005
Subscriptions Cr $ 16000
The club has 102 menbers, each member has to pay $ 160 for his annual subscription. There are 5 members who paid in advance for next year's subscription.
請問在 31 Dec 2006 的 Income and expenditure account 的 subscriptions 的金額是多少？
愈詳細的解答愈好
會計問題 - subscriptions
2007-04-30 9:51 pm
回答 (1)
2007-04-30 10:54 pm
✔ 最佳答案
上年的trial balance有$16000, 但事實上, 公司應該收到(160*102)=$16320, 所以上年帶到今年的accrual有$320至於今年也應收$16320,而5人是paid in advance,所以有(160*5)=$800是prepayment
基於你給的資料不足(收到多少錢),所以不能做到完整t account
但是基於income and expenditire account等同profit and loss,所以只用理會今年該得的收益,所以income and expenditure account中的subscriptions是$16320
收錄日期: 2021-04-13 13:48:48
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070430000051KK01656