我宜家要做Statement of comprehensive income and financial position (31 december 2009)
請問Insurance expense included $1200 paid for the period from 1 jan 2009 to 31 march 2010
TRIAL BALANCE 既insurance expense is $12000
還有，，， may wong has taken business goods amounted to $4000 for her personal use.
我應該點計呀？？？
THANK YOU^^
想問Financial statements
2010-12-16 1:07 am
回答 (2)
2010-12-16 8:05 am
✔ 最佳答案
因為間公司之前record insurance係當佢係一個expense,所以到end of period adjustment o既時候呢..
我覺得應該係record番仲有幾多expense係未用O既~
from 1 jan 2009 to 31 march 2010
即係果 $1200 係expense for依10個月..
但係仲有三個月O既expense係未用架嘛..( 1-1-2010 to 31/ 3 / 2010)
咁個general entry應該係:
DR prepaid insurance 360
CR insurance expense 360
2010-12-16 2:45 am
Dr. Prepaid Insurance $1200
Cr. Insurance $1200
Dr. Drawing $4000
Cr. Cost of goods sold $4000
2010-12-16 10:30:35 補充：
Dr. Prepaid Insurance $900 ($1200 x 3/4 months)
Cr. Insurance $900
Cr. Insurance $1200
Dr. Drawing $4000
Cr. Cost of goods sold $4000
2010-12-16 10:30:35 補充：
Dr. Prepaid Insurance $900 ($1200 x 3/4 months)
Cr. Insurance $900
收錄日期: 2021-04-13 17:42:11
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20101215000051KK00733