沒有做存貨入帳經驗,請指教.
我需埋4/11-3/12數,只差存貨不懂入
如我上年存貨數$1000,今年900,即opening stock/closing stock/stock on hand,
邊個係cr side -dr side ,個TB至平,同埋opening /closing/stock on hand係balance sheet or income statement.
謝謝
有關存貨入數一問
2012-07-10 6:20 am
回答 (1)
2012-07-10 5:10 pm
✔ 最佳答案
上年存貨數$1000 應該轉入P/L, 因為去年存貨應該會賣咗先, 即係今年嘅銷售成本(Cost of Sales), 而今年存貨$900因為購進但未銷出, 所以要由成本中剔除入Balance Sheet! 入賬如下:Dr. Cost of Sales $1000
Cr. Stock (Opening) $1000 (即係由B/S轉P/L)
Dr. Stock (Closing) $900
Cr. Cost of Sales $900 (將賣剩存貨轉B/S)
希望幫到你!
收錄日期: 2021-04-30 10:45:42
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20120709000051KK00806