1.A physical stocktaking on 3 may 2008 showed that the value of bar stock on that date was $11.490.It was found that goods recieved from suppliers during the three days from 1 may 2008 to 3 may 2008 amounted to $1042
假設現在在做30 Apr 2008的P/L account
為什麼closing stock是(11490-1042)
而不是(11490+1042)?
從suppliers收到goods,stock不是應該增加的嗎?
請詳細解釋
會計closing stock入數問題
2008-04-25 12:22 am
回答 (2)
2008-04-25 12:30 am
✔ 最佳答案
由於 5/3 日點出存貨是 11490.00, 但包含了 5/1-5/3 供應商送來的 1042.00 貨值, 你要做 4/30 的 P/L, 就要由 5/3 的數變回 4/30, 所以就要 11490 - 1042 = 10448, 這個數價 10448 才是 4/30 的 CLOSING STOCK.2008-04-25 10:22:18 補充：
無錯, 因為點貨在 5/3, 而不是 4/30, 所以先要減番做個修正, 反映事實
2008-04-25 12:37 am
沒錯, 從suppliers收到goods,stock是應該增加, 不過而家你係知道"之後"的數字, 去計返"之前"的數字, 所以係減
時間問題~~
30 Apr 2008的P/L account $10448
1 may 2008 to 3 may 2008 received goods $1042
3 may 2008 的P/L accoun $11490
做account, 要小心時間問題, 唔係將減變左加, 就做錯數啦
時間問題~~
30 Apr 2008的P/L account $10448
1 may 2008 to 3 may 2008 received goods $1042
3 may 2008 的P/L accoun $11490
做account, 要小心時間問題, 唔係將減變左加, 就做錯數啦
參考: me
收錄日期: 2021-04-13 15:28:36
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080424000051KK01306