會計Double Entry 2

2008-11-22 4:21 pm
請列出每題,應Dr 那個及 Cr 那個
並加以解釋,謝謝!

1. The balances of cash, bank, debtors, creditors, and capital accounts are
$2,000 $9,000 $16,000,$35,000 and 23,500 respectively.
4. Withdrew cash $1,000 from bank.
7. Repaid creditors $1,170 by cheque.
10. Bought office equipment $500 on credit.
13. Bought Machinery $40,000 on credit.
16. Received $7,280 from debtors in cash.
21. Returned damaged office equipment costing $120 to the supplier.
25. The owner withdrew cash $1,500 and office equipment $180 for his own
use.
28. Retained the cash balance to be $2,000 from bank account.

回答 (3)

2008-11-24 6:22 am
✔ 最佳答案
1. The balances of cash, bank, debtors, creditors, and capital accounts are
$2,000 $9,000 $16,000,$35,000 and 23,500 respectively.
Dr Cash 2,000
Dr Bank 9,000
Dr Debtors 16,000
Cr Creditors 35,000
Cr Capital 23,500
現金,銀行,債仔,債主同資金的餘額分別係2000,9000...etc

4. Withdrew cash $1,000 from bank.
Dr Cash
Cr Bank
從銀行取現金1000

7. Repaid creditors $1,170 by cheque.
Dr Creditors
Cr Bank
以支票1170還款給債主

10. Bought office equipment $500 on credit.
Dr Office Equipment
Cr Creditors
貸500購辦公室設備

13. Bought Machinery $40,000 on credit.
Dr Machinery
Cr Creditors
貸40000購機器設備

16. Received $7,280 from debtors in cash.
Dr Bank
Cr Debtors
債仔以現金7280還款,不過通常都會入銀行,所以Dr Bank,
其實都可以Dr Cash

21. Returned damaged office equipment costing $120 to the supplier.
Dr Creditors
Cr Office Equipment
退回價值120毀壞的辦公室設備給供應商

25. The owner withdrew cash $1,500 and office equipment $180 for his own
use.
Dr Director's A/C 1,618 (或Current A/C)
Cr Cash 1,500
Cr Office Equipment 180
東主取現金1500及辦公室設備180給自己用

28. Retained the cash balance to be $2,000 from bank account
Dr Cash 500
Cr Bank 500
從銀行帳戶取款使現金餘額維持2000
(即將以上同Cash有關的項目進行加加減減,
項1,4及25= 2000+1000-1500 = 1500,
因要維持2000,所以應補回的金額為2000-1500=500)

2008-11-23 22:26:52 補充:
如果16.Dr Cash的話...
28就變成 Dr Bank 6780
Cr Cash 6780
即將以上同Cash有關的項目進行加加減減,
項1,4,16及25 = 2000+1000+7280-1500 = 8780,
因要維持2000,所以應補回的金額為2000-8780 = -6780,
即要入6780現金去銀行)
2008-11-23 3:36 am
1. Dr bank $2000, Bank$9000, Debtors $16000
Cr Creditors $35000, Capital $23500

They are the balancing amount from the last year

4. Dr. Cash $1000
Cr. Bank $1000

Since the cash from bank reduced by $1000, bank a/c will be credited by $1000

7. Dr. Trade Creditors $1170
Cr. Bank $1170

Cheque payment refers to bank. Since the creditors have credit balance, while it is repaid, it should be debited

10.Dr. Office equipment $500
Cr. Other Creditors $500

Any debt ,which it non-operating activities, will be transferred to other creditors

13.Dr. machinery $40000
Cr. Other creditors $40000

16. Dr. Cash $7280
Cr. Debtors $7280

21. Dr. Other Creditors $120
Cr. Office equipment $120

25. Dr. Drawing $1680
Cr. Cash $1500, Office equipment $180

28. Dr. Bank $6780
Cr. Cash $6780
2008-11-22 8:01 pm
1. cr cash ,debtors, creditors
dr bank

4. dr bank 1000
cr cask 1000


7. dr liabilities 1170
cr bank 1170


10. dr purchases 500
cr office equipment 500


13. dr Machinery 40000
cr bank 40000



16. dr cash 7280
cr liabilities 7280

21. dr returns outwards 120
cr office equipment 120



25. dr drawings 1500
cr cash 1500

dr drawings 180
cr office equipment 180


28. dr cash 2000
cr bank 2000


收錄日期: 2021-04-23 23:13:02
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