1) What's overdraft interest?
2) What's lodgement? 為什麼lodgement等於uncredited cheque?
3) Mr Wong had paid $1350 for repairs to his house with a cheque drawn on the business account. This was recorded in the cash book and posted to repairs to premises account.
為什麽不用在cash book debit $1350 ? 不是不關公司的事就不可以入cash book嗎? posted to repairs to premises account<--What's the meaning of this sentence?
4) The total of the credit side of the cash book had been overcast by$10000. It was also found that the debit side of the salaries account had been overcast by$10000. 為什麼不用理salaries?
*請用中文回答;)
Account`Bank reconciliation
2009-08-09 8:21 pm
回答 (2)
2009-08-10 5:00 am
✔ 最佳答案
1)overdraft interest姐係你係bank有一個情況:credit balance姐係負左錢,bal b/d係credit side!!
咁呢個就好似你借左人地錢,其實係透支!!
咁銀行就會收番你利息!!
果一舊利息就係overdraft interest
2)logement姐係uncredited cheque.係第二個名,無話點解
好似你叫陳小明,但係有人會叫你小小明,都係同一個人!!
3)repairs to premises account係一個a/c 名,呢度係支expense.
咁點解唔會debit番1350
係咁解
如果你一波,公司係話要用$1350repairs to his house ,咁個entries就係:
Dr.Drawings Cr.Bank
但係佢宜家做左
Dr.Repairs to premises account Cr.Bank
咁係唔係點都要cr.bank呀!!!
所以唔會debit番
4)佢問題係叫你做cash book(bank)同bank rec. statement
咁你做個salaries a/c 做咩
畫蛇添足!!
係個salaries a/c 入面個數大左,都無講過cash book 入面有關salaries事既date!!
ps.overcast係指計多左,但唔同overstate係寫多左!
2009-08-12 8:42 pm
由於你依家嘅問題係月結單同銀行賬對數時之差誤，所以對賬表祇會列出影響銀行賬之項目：
1. 銀行賬無登透支利息；
2. Lodgement 嘅意思係已遞交。書本好多時寫Uncredited item即係客戶支票已入銀行，不過可能已經過咗入數時間所以月結單內睇唔到。
3. 由於支票係已經開出並且做咗維修費，對賬表祇會反映未兌現支票。
4. 正如開始所講，祇有加錯數個一萬蚊會在對賬表內出現。
希望幫到你！
1. 銀行賬無登透支利息；
2. Lodgement 嘅意思係已遞交。書本好多時寫Uncredited item即係客戶支票已入銀行，不過可能已經過咗入數時間所以月結單內睇唔到。
3. 由於支票係已經開出並且做咗維修費，對賬表祇會反映未兌現支票。
4. 正如開始所講，祇有加錯數個一萬蚊會在對賬表內出現。
希望幫到你！
收錄日期: 2021-04-20 13:45:58
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20090809000051KK00657