題目個TB的Insurance 有$12400
係Additional information寫左
The insurance expenses included a payment of $12000, which covered a one year premium to 28 Feb 07.
題目埋數係31 DEC 06
係唔係-返400出黎入落Prepaid expense?
P/L 入面就入12000?
THX!!
[會計] Prepaid expense 問題
2007-05-10 3:24 am
回答 (2)
2007-05-10 3:37 am
✔ 最佳答案
You should exclude $2000 from the insurance ..Because the year is ended on 31 DEC 2006 which means there are two months insurance prepayment (12000/12*2).
Therefore, you should entered the prepaid expenses as $ 10400 and the p/l as $ 10400.
希望幫到你~ ^^
如有錯漏 請見諒
2007-05-10 4:14 pm
如果有兩個月既保險包括在內, 即係有$2,000保險係07年既保險, 而其餘$10,000保險屬於06年財政年度. 所以P/L係入$10,000. Current assets個prepaid係入$2,000, 因為你預繳左2個月非屬於06年財政年度既數.
2007-05-10 11:28:05 補充：
sorry, 無留意保險係$12,400. 我不如將保險拆開兩舊講: $12,000 $400.$12,000係之前提及左, $400無講有無問題, 相信係06年既保險. 所以入P/L既數應該係$10,000 400=$10,400. Prepaid依然$2,000.
2007-05-10 11:28:05 補充：
sorry, 無留意保險係$12,400. 我不如將保險拆開兩舊講: $12,000 $400.$12,000係之前提及左, $400無講有無問題, 相信係06年既保險. 所以入P/L既數應該係$10,000 400=$10,400. Prepaid依然$2,000.
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