accounting數問

[匿名]

2007-06-10 4:23 am

1. 點解Closing stock係Cr, Opening stock係Dr?

2.
A credit balance of $500 in the cash columns of the cash book would mean_____
A. the book-keeper has made a mistake.
B. we have $500 cash in hand.
C. we have spent $500 cash more than we received.
D. someone has stolen $500 cash.
點解答案係A?

3. 係cash book度,點解discount received要擺係Cr度,discount allowed要擺Dr度?

4. 問題係下面幅圖度:
http://aycu32.webshots.com/image/18311/2006278401774933683_rs.jpg

謝!

回答 (1)

dogdog

2007-06-11 12:39 am

✔ 最佳答案

1. 點解Closing stock係Cr, Opening stock係Dr?
Closing stock 應該是Debit的,因為 stock是資產,結餘不可能是Credit的，除非是把本年數結轉下年時

２. 答案係A
因為 cash 是資產,其 balance 一定是Debit的,Credit代表你支出的cash 超過你持有的cash,
這是不可能的,所以答案只能是記錯帳

3.係cash book度,discount received應放係Dr度,discount allowed要放係Cr度,和你說的正好相反.
但在discount received科目度,discount received則應放係Cr度,同樣在discount allowed科目度,discount allowed要放係Dr度

4. 三個column并非必須的,本題因要算出net purchase=purchase-returns outwards,所以多了一個column，如果沒有returns outwards，用二個column就可算出gross profit,

參考: 自己

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