更新1:
$200.000 - $100,000=$100,000(虧損) 虧損的$100.000 入那個會計科目 ?
變賣存貨，如何入數紀帳 ?
2008-03-02 12:58 am
公司要結束，將整筆存貨$200,000 作價 $100,000 賣給老閭的另一間公司，請問怎樣入數紀帳 ? DEBIT 那個會計科目 ，CREDIT那個會計科目 ? 我想要帳會計科目英文名稱，謝謝~~~
回答 (3)
2008-03-02 7:35 am
✔ 最佳答案
As the company is going to cease its business, go straight, simply:==============================================
Dr. Company A's current account - $100,000
Dr. Loss on disposal of Closing Stock - $100,000
Cr. Stock - $200,000
Being closing stock taken up by Company A, 老閭的另一間公司, upon cessation.
======================================
Upon payment by A, then
Dr. Bank - $100,000
Cr. Company A's current account - $100,000
=======================================
2008-03-02 6:45 am
DEBIT BANK $100,000
CREDIT SALES $100,000
(CASH SALES FOR STOCKS)
DEBIT COSTS OF GOODS SOLD $200,000
CREDIT STOCK $200,000
(COST OF GOODS SOLD)
CREDIT SALES $100,000
(CASH SALES FOR STOCKS)
DEBIT COSTS OF GOODS SOLD $200,000
CREDIT STOCK $200,000
(COST OF GOODS SOLD)
收錄日期: 2021-04-25 20:31:56
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080301000051KK02122