20分)會計功課問題(1)

1. A long-term, tangible asset held for business use and not expected to be converted to cash in the current or upcoming fiscal year, such as manufacturing equipment, real estate, and furniture.
e.g. for hotel industry - Land and Building, Computers, Furnitures

2.
Trading Accounts for the year ended [date]
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Sales (62200+1200) 63,400
Less: Cost of Goods Sold
Opening Stock 700
Add: Purchases (18000+2000) 20000
Less: Closing Stock (850)
(19,850)
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Gross Profit 43,550
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3.
GENERAL PROCEDURES FOR TAKING INVENTORY
Preparation

Set the date and time. If you need to close the store, post signs alerting customers.

Determine who is to be the inventory supervisor and plan who is taking inventory. Many medium to large stores use an inventory service to take inventory of all price-marked items in the retail area ofthe store. This leaves the backroom, all retail area variable weight (such as bulk items), and produce for store personnel to inventory.
Create inventory worksheets for categories - write departments and sections on sheets. Worksheets for the bulk department should have a column for tares, the weight of the bulk
bin. (See Sample Inventory Sheet.)
Deal with all unsalable product by getting maximum credits from vendors and recording'throwing out other unsalable product.
Make sure back room stock areas are clean and organized. Uncut backstock cases should be marked at retail.
Inventory backrooms:

On the day of inventory, backroom inventory can be taken while the store is open. However, no product can be received or stocked from the backroom once inventory has begun.
All backroom items are taken at retail except for full cases of produce and uncut, unpacked meat. For those items, count and weigh only. Cost will be taken from invoices.
Inventory the sales floor:

The store should be closed.
Work in teams of two. One person should be the counter, the other the recorder. Roles can be switched at the end of any inventory worksheet.
The inventory supervisor allocates teams to sections of the store and gives them the appropriate worksheet.
The inventory supervisor spot-checks the thoroughness and accuracy of the counters. She/he may request a recount of a section if the work looks unsatisfactory.
Once a section has been counted, mark the section with a piece of tape, a 3x5 card, or any other method to ensure that every thing is counted and counted only once.
Once everything appears counted, the supervisor takes the inventory crew on a tour of the store to verify that everything is accounted for.
Follow-up:

A bookkeeper extends the inventory worksheets by multiplying the count (or weight) by the retail unit price.
Department managers assign margins to each sheet. These margins are backed out to get the cost of goods sold.
The department sheets are totaled to get department inventories. The department inventory totals are summed to get the store-wide inventory.

4.
a. Salary
b. MPF
c. Medical insurance expenses
d. Training cost
e. Recruitment expenses

5. a perpetual inventory can help bring to light inventory loss