唔明Account的英文

[匿名]

2010-10-03 9:07 am

如果在adjustment data入面有幾句野:
a. supplies on hand $1000
b. supplies on hand valued $1000
c. accrued salaries payable $1000
d. salaries payable accrued $1000
這4句野點解?

a果句係指增加了$1000的supplies,還是總supplies量得番$1000?
a同b一唔一樣?

我查過字典,accrue解產生/形成/孳生/增加/積累/獲得,
c同d係唔係一樣?
c同d係解增加左salaries payable$1000,還是總salaries payable得番$1000?

更新1:

e. accrued salaries payable is $1000 f. supplies on hand is $1000, 這2句又係點解?

回答 (1)

用戶2576

2010-10-03 4:42 pm

✔ 最佳答案

a. and b. are the same. It means the closing stock of supplies on hand at the accounts closing date, balance sheet date, is $1,000. This amount has to be deducted from the cost of purchase or cost of sales in the trading and Profit and Loss Account.

c. and d. are the same. It means the salaries accrued and to be payable at the accounts closing date, balance sheet date, is $1,000. Salaries for the accounting period, usually the last month, has to be paid to staff but not yet be paid. This is the cost of the company in this accounting period. So, it has to be accrued to reflect the total cost by Dr. Salaries Cr. Salaries Payable ( Accrued Salaries ).

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