點解呢個更正錯誤(Correction of errors)唔影響淨利(Net Profit) 的值:
2009年9月份的佣金收入＄2,820已正確地在現金簿中記賬，但貸方入賬卻轉往佣金支出賬中。
（Commission receivable of $2,820 for September 2009 had been correctly entered in the cash book, but the credit entry had been posted to the commission payable account.）
♥唔該詳細D解釋，因為我的腦轉數慢♥
會計LCCI Level1 更正錯誤題目
2011-03-10 2:09 am
回答 (2)
2011-03-10 3:50 am
✔ 最佳答案
正確double entry係Dr: Cash/Bank $2,820 Cr: Commission Received $2,820.但會計入錯entry為Dr: Cash/Bank $2,820 Cr: Commission Payable $2,820.
要更正返, 就要Dr: Commission Payable $2,820, 取消之前入錯的數, Cr: Commission Received $2,820, 將佣金收入入到正確account.
Cr收入account增加收入增加net profit, 但dr支出會增加支出減少net profit, 加減相同金額下所以對net profit無影響.
2011-03-13 2:46 am
Anchel ( 知識長 ) ,
有空的時候, 請再看這題目和回答。
謝謝!!
有空的時候, 請再看這題目和回答。
謝謝!!
收錄日期: 2021-04-20 00:18:07
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20110309000051KK00738