會計問題,請好心人解答一下,謝謝

man ka

2011-10-20 1:25 pm

1.Borrowed a short-term loan of $40000from a bank.

2.Billed customer$13000 for delivery services provided with a credit period of one month.

3.Office supplies on hand worth$1400.
請問以上邊個係dr,邊個係cr.同埋可以講下點解嗎?3q

另外二題係:

7 Aug Purchased office supplies of $2000 on account.
30 Aug Paid $2000 to settle the purchase of office supplies on 7 Aug.

請問如果我照做番 office supplies expense 2000(dr) account payable(cr)

office supplies expense 2000(dr) cash (cr)請問這兩題這樣做岩嗎 ?

回答 (1)

Anchel

2011-10-20 3:58 pm

✔ 最佳答案

Double entry原則如下
Assets, Expenses: Debit +, Credit -
Capital, Liabilities, Revenue: Debit -, Credit +

1. Dr: Bank Cr: Bank Loan 問銀行借錢, 銀行將貸款存入公司戶口, 所以dr bank, 同時間公司欠銀行錢所以credit bank loan

2. Dr: Accounts Receivable Cr: Service Revenue 你提供服務予客, 即係有收入, 同時間客有責任將來要比錢你, 所以有這double entry.

3. 我覺得下面7的事先發生, 先買$2000 office supplies, 之後先知道仲有$1,300. 買Office Supplies on account的double entry是Dr: Office Supplies (Current Assets) Cr: Accounts payable/Accruals. 到點算時發現有$1400的OS時, 即係公司用左$600的Office Supplies, 你就Debit: Office Supplies Expenses Cr: Office Supplies. 找數就Dr: Accounts Payable Cr: Cash/Bank

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