closing stock 點入呀 ? 請幫忙

Your company is carrying out a trading business on an indent basis. The goods already arrived but not yet delivered to your customer has to be Dr. Closing Stock and Cr. Trade Creditor for $45,000.The closing stock will then be presentated under the Current Assets in the Statement of Financial Position ( Balance Sheet ).
In next year, the entries will then be Dr. Purchases and Cr. Closing Stock $45,000 and Dr. Trade Receivables and Cr. Sales for $50,000, if the sales is made on credit.

正確嚟講應該叫「Goods in transit」在途貨品，因為你本身無存貨，即係啲貨仲存在供應商。埋數嘅時候就Cr. Purchases Dr. Goods-in-transit，而Goods-in-transit屬於資產。
希望幫到你！