會計-ERROR修正

答: 答案就在第一句: Carriage out has been debited to Carriage in, 會計認知上, 她的中文意思是: 這是銷售貨品時, 出現的運輸費用, 而不是購買物品時, 出現的運輸費用。 因此, 更正有關的帳目, 即Carriage out……………..$624 Carriage in………………….$624當完成有關的更正事項後, 毛利(Gross Profit)因購買運費減少而增加; 但是, 歸根究底, 費用終究是費用, 所以, 純利(Net Profit)是沒有變更的, 亦沒有影響資本帳戶(Captial/Total equities)。

2011-02-21 23:19:19 補充：
Thank you for your friendly advice, I would like to confirm that carriage outward is under general expenditure catalogue in my accounting knowledge. Please check it again.
Thanks.

Carriage in and carriage out are all direct expenses incurred by the company. If the amount is the same, there will be no change in the net profit. It is simply a reclassification of the transaction br. Dr. Carriage Out Cr. Carriage In with the same amount of $624. A + and - in the expense category.

2011-02-21 15:48:44 補充：
當完成有關的更正事項後, 毛利(Gross Profit)因購買運費減少而增加;
Not true.Carriage inward or carriage outward are all expenses related to Cost of Sales.

2011-02-21 15:48:51 補充：
Carriage Inward means the transportation charges for bringing goods to the company's godown while carriage outward means the transportation charges for delivery of goods to customers. Now, Carriage Inward (- $624) and Carriage Inward (+ $624). So, the Gross Profit remains unchanged.