IS THE SALES TRANSACTION EXISTED? Is the seller Mr. Wong lost $21 of goods? THE ANSWER IS NO, WHY? According to IAS18, IT CANNOT BE REGARDED AS A SALES TRANSACTION because: the amount of revenue CANNOT be measured reliably; it is probable that the economic benefits associated with the transaction will NOT flow to the seller. Thus, this statement is false as no sales transaction can be regarded according to IAS18! SO, WE CANNOT CREDIT THE $21 TO OUR SALES ACCOUNT! THAT MEANS NO SALES GAIN AT ALL! THE GOODS STOLEN SHOULD BE RECORDED IN OUR COST OF GOODS TO SHOW THE COST INCURRED. COST OF GOODS STOLEN How much should we record of the goods stolen? Another side of double entry is a credit entry of $18 in inventory. According to IAS2, WE CAN ONLY RECORD THE COST OF GOODS OR ITS NRV whichever is the lowest! The amount of loss is $18: the cost of goods stolen. 從會計學看情況…被騙100元入呆帳，賣出貨物入銷售帳，無論賺了多少呆帳都是100元，這個是改不了的事實。By Garlic2010. If Garlic2010 claims he knows nothing about Accounting, how can he say: 從會計學看情況? Also, I’m wondering why there is a $100 bad debt in the seller’s book? THE CHANGE: 找給年輕人79元 (GENUINE MONEY) Mr. Wong gave the crank $79 of change. (Put it another way: the neighbor gave the change, not Mr. Wong as the $100 is a counterfeit bill.) THE COUNTERFEIT BILL: 但是街坊後來發現那100元是假鈔，王老闆無奈還了街坊100元。 Again, Mr. Wong lost $100 because this $100 should regard as his lost, not anyone’s lost. CASH MOVEMENTS: Cash in from a neighbor: $100 Cash out for the change: $79 Cash in hand: $21. Cash Repayment: $100 Cash deficit: $79. HOW MUCH IS HIS TOTAL LOST? Stock lost: $18 (IAS2; IAS18) Cash deficit: $79 (See Cash Movements) Total lost: $97. Or ($18+100-21) 從會計學或經濟學角度去計算, 王老闆的損失是100元 THIS STATEMENT IS FALSE! Anyway, I appreciate Garlic2010’s creative thinking with his creative Accounting, Economics and English knowledge that really amuses us!
《評論》tricky maths question II
2012-12-19 12:23 am
相關問題: https://hk.answers.yahoo.com/question/index?qid=20121218000050KK00166
更新1:
回答 (2)
2013-01-01 9:45 pm
Let me tell you this, super logic man: it doesn’t matter with which specified transaction. All you have to do is to reduce your assets.
Actually, I don’t know what your example is going to tell me, but I think I can’t talk with someone who knows nothing about accounting.
2013-01-01 13:45:47 補充：
Let me also tell you this: Accounting requires logic.
Don’t be mad as I know you always have an illogical mind. You’re not alone too as there are many patients in Asylum who did the same thing as you did.
Actually, I don’t know what your example is going to tell me, but I think I can’t talk with someone who knows nothing about accounting.
2013-01-01 13:45:47 補充：
Let me also tell you this: Accounting requires logic.
Don’t be mad as I know you always have an illogical mind. You’re not alone too as there are many patients in Asylum who did the same thing as you did.
2012-12-22 9:01 am
You need to only answer one question.
If the fake $100 bill was discovered at the end of the day when Mr. Wong was calculating the day's total sales, and he could not recall from which transaction he received the fake bill, what is the loss to Mr. Wong?
2012-12-22 01:03:32 補充：
It might be from a sale of $45 good purchased at $40, $21 at cost $18, or $10 good at cost $8.
Would you say the loss is different for each transaction?
2012-12-22 01:06:30 補充：
Mr. Wong got a fake $100 bill, are you saying he could not determine the loss because there were three possible transactions that might have caused him the loss?
2012-12-22 01:11:40 補充：
This is what I mean by "logical". The answer is simple if you have a logical mind. It does not require any knowledge in accounting. You give a complicated, illogical and obviously wrong answer.
2012-12-22 01:13:09 補充：
Don't feel bad. The question has been asked 30 times in Yahoo knowledge. More people answered $97 than did $100. You are not alone.
If the fake $100 bill was discovered at the end of the day when Mr. Wong was calculating the day's total sales, and he could not recall from which transaction he received the fake bill, what is the loss to Mr. Wong?
2012-12-22 01:03:32 補充：
It might be from a sale of $45 good purchased at $40, $21 at cost $18, or $10 good at cost $8.
Would you say the loss is different for each transaction?
2012-12-22 01:06:30 補充：
Mr. Wong got a fake $100 bill, are you saying he could not determine the loss because there were three possible transactions that might have caused him the loss?
2012-12-22 01:11:40 補充：
This is what I mean by "logical". The answer is simple if you have a logical mind. It does not require any knowledge in accounting. You give a complicated, illogical and obviously wrong answer.
2012-12-22 01:13:09 補充：
Don't feel bad. The question has been asked 30 times in Yahoo knowledge. More people answered $97 than did $100. You are not alone.
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https://hk.answers.yahoo.com/question/index?qid=20121218000050KK00168