急問account!!!!!!!!!

2008-12-18 5:37 pm
要prepare trading n income statement同埋balance sheet
trial balance is provided 但係有D figures 唔知要放邊.......

"sales returns" 係咩?? 應該放邊????
"interest paid" 要放邊????

回答 (4)

2008-12-18 7:50 pm
✔ 最佳答案
Sales Returns應該放喺Trading and profit and loss account嘅Sales下面畀Sales減
Interest Paid係Expenses嚟嘅,所以都係放喺Trading and profit and loss account入面
2008-12-19 8:27 am
Sales return 放在SALES下,減左連同DISCOUNT變成NET SALES.屬於TRADING內項目
而INT PAID屬支出,放在P&L既EXPENSE部份
即計完GROSS PROFIT後減既該部份內
2008-12-18 8:08 pm
thanks so much!!!!
2008-12-18 5:47 pm
1/. "sales returns" 係指賣了一批貨給客人, 但由於該批貨有部份產品出現問題而要求退貨的意思. 應該放在 DR. ( 借方 )
2/. " Interest Paid" 是指利息支出, 一般會放在 CR. ( 貸方 ) 的 General Expense.

2008-12-18 09:50:06 補充:
對不起, 因為打錯字問題. Interest Paid 應該放在 Dr. ( 借方 ) 而不是 Cr. ( 貸方 ) 的.
參考: 從事會計的我


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