請教會計達人三個會計問題~感激

2007-08-07 9:46 pm

請教會計達人,我想問三個問題,謝謝各位
1. When preparing a bank reconciliation, deposits in transit are added to the balance shown on the bank statement. a. true b.false
2. Adjusting journal entries recorded at the end of accounting period update only revenue and expense accounts, and have no effect on their asset or liability accounts a. true b.false
3.Unrealized gains and losses on trading securities are reported as part of current income. a true b. false

回答 (1)

CaroL

2007-08-23 9:16 pm

✔ 最佳答案

1. 如果個情況係:
a) 人地31號入左支票, 要1號先對現到, 但你又想入埋o係 current month 的話, 咁你的booking 就會係 DR. "money in transit", 因為bank 真係未收到錢, CR. Debtor, 咁你就可以做到, receiveable 減少. 又唔駛影響bank, 係唔會o係bank rec. 出現.

b) 但若你的意思係剛剛相反, 你31號開張票比人.......... 就會係Cr. bank ; Dr. Supplier. 咁你就會有bank rec. 因為銀行1號先扣你錢(下個月的statement), 答案就係 true. bank rec. show 出黎.

2. false, 有adj. 就有變動啦
3. 通常都唔會係 INCOME, should be retained earning...

參考: myself

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