問題一: 為什麼perpetual inventory system, 當一賣貨出去,
會Dr cost of good sold Cr Merchandise Inventory ?
點解會入落cost of good sold? 請詳細解釋
問題二: Adjusting entries 是什麼? 入數方法有冇唔同? 請詳細解釋
perpetual inventory system入數方法
2010-11-01 7:35 am
回答 (1)
2010-11-01 9:32 pm
✔ 最佳答案
Under Perpetual inventory system, Credit side of Merchandise Inventory is representing Cost of goods sold.e.g. sell one goods, you credit 1 item from Merchandise Inventory a/c.
Adjusting entries is to adjust the fall in value of Inventory a/c. If the cost of inventory is fall in value,
Dr. Impairment of Inventory
Cr. Merchandise Inventory a/c
收錄日期: 2021-04-13 17:36:35
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20101031000051KK01660