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STEVIE-G™

2009-09-08 7:45 am

"The company purchased a $144,000 building to use as an office. The company paid $15,000 in cash and signed a note payable promising to pay the $129,000 balance over the next year."
想問o係balance sheet入邊應該將d數字放係邊項?(姐係assets,liability,equity果d)

e.g. 係咪應該 cash -$15,000 , expense -$15,000
咁note payable應該 +$129,000 , 應該點Balance呢個數?

更新1:

唔該哂你牙!!!

回答 (1)

2009-09-08 7:56 am

✔ 最佳答案

Dr. Assets $144,000
Cr. Cash $15,000
Cr. Payable $129,000

咁兩邊都會平左係 $144,000

思路係：Building 係一項資產, 而唔係費用, 所以應該直接入 Assets, 而唔應該入 Expense
整項 Assets 共值 $144,000, 其中以 Cash 支付 $15,000, 所以 Cash 會 Cr (即係減少) 左15,000
餘數 $129,000 將以 Payable 入帳在下年支付, 所以 Payable 會 Cr. $129,000
當下一年找數時要做返..

Dr. Payable $129,000
Cr. Cash $129,000

咁沖返個 Payable A/C 就完成!

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