節錄一其中部份:
Despite the trial balance agreeing, the following errors were subsequently discovered:
--closing sock had been valued a $16,000, but included an item costing $750 which Paddington beliveves could only be sold for $300. Selling costs of $50 would be incurred
--Paddington had paid himself a salary of $1000 per month and inclueded thihs in wages
請問closing stock 填在Trading A/C 的應是多少? why?
我見Ans stock 是 15,500, 唔知點計
另外, 為何paid himself a salary ($1000x12) 要在wages被扣除?
(呢條是sole trader,不是partnership)
會計問題 Adjustment
2008-04-10 11:41 pm
回答 (1)
2008-04-11 1:19 am
✔ 最佳答案
首先, o個 $ 16000 , 無問題既就有 $16000 - $750 = $15250咁多有問題既就係 $750 姐
$750 係佢既 Cost , 但係 accounting standard 講過, Stock 到左年尾就要做一個 test, 比較下個 COST 大 d, 定係個 realizable value 大 d.
邊個細 D 就用邊個做 stock, 因為 Prudence Concept (謹慎) = made the least favorable effecy upon owners' equity = 唁可以 overstate 左公司既資產
realizable value = 個 current selling price - expected 既 cost for sales
所以, realizable value = $300 - $50 =$250
咁即係 realizable value < cost
既然 d 貨將來只可以賣得 $250, 咁又點可以 record as$ 750 呢?
根本唔值呢個數, 但又record as $750 就會 overstate 左個公司既資產
咁就會違反左Prudence Concept (謹慎)
所以o個 $750 要written down 到 $250咁入
咁加番之前無問題o個 part 既 stock : $250 + $15250 =$15500
明唔明??
正常黎講, paid himself salary正確既做法係:
Dr. Capital 12000
Cr. Cash 12000
因為係當佢自己o係公司攞 $ 走
但而家照你咁寫去解 『had paid himself a salary of $1000 per month and inclueded thihs in wages』= 佢做左以下呢個錯既:
Dr. Salary 12000
Cr. Cash 12000
留意下呢 2 個入數, Cr. (credit) 既都係 Csh, 所以唔哂改番, 因為做岩既
但係佢應該 Dr. (debit) 個 Capital, 但就 debit 左 salary
所以要改番岩
(1) 首先 Debit 番個 Capital, 因為佢無做到
(2) 再 Credit 番 salary , 因為佢之前 debit 錯左
咁 Dr. Caital 12000
Cr. Salary 12000
所以我諗你話係 Salary 到扣番, 係指佢之前做錯左加埋 o個 12000入去
salary 到, 所以你要扣番 / 減細番個 salary 既 amount 了
參考: 我
收錄日期: 2021-04-14 20:45:34
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080410000051KK01193