請問 opening inventory overstated 左$5,000 , 應debit 什麼?credit什麼??
謝謝!
有關會計入帳問題
2008-08-06 7:07 pm
回答 (4)
2008-08-06 7:57 pm
✔ 最佳答案
Opening inventory 報大咗$5,000，咁即係舊年銷貨成本Cost of Sales報細咗$5,000。你應該參考香港會計準則有關Prior Period Adjustment嘅規則，而正常如果你個調整唔大，咁就借Dr銷貨成本Cost of Sales $5,000 貸Cr存貨 Inventory $5,000。如果要做去年調整Prior Period Adjustment，咁你要借Dr去年調整Prior Period Adjustment$5,000，然後貸Cr存貨 Inventory $5,000。希望幫到你！
2008-08-15 12:35 am
Re: Lamchikin1意見
Dr. Cost of Sales會令本年度的Profit大左
做得哩條transaction, 即係因冇重大影響而不須要做prior year adjustment, 所以唔會有問題
Dr. Cost of Sales會令本年度的Profit大左
做得哩條transaction, 即係因冇重大影響而不須要做prior year adjustment, 所以唔會有問題
2008-08-07 9:17 pm
Dr Cost of Sales $5,000
Cr Opening Inventory $5,000
Cr Opening Inventory $5,000
2008-08-07 3:14 am
謝謝你既答案, 但如果dr 左 cost of sales, 會唔會郁左 今年的p&l???會唔會有問題??
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