ACCOUNT 問題

A debit note for $470 received from a debtor Moses has been debited to Mason’s account in the sales ledger. On the trial balance there will be: A. $470 understated on the credit side and $470 overstated on the debit side B. $940 understated on the credit C. $940 overstated on the debit side D. no difference between the totals of the debit side and the credit side 可唔可以詳細解釋你個答案如果計唔到其中一個答案,可唔可以講解你個答案係咩回應: 答案是 “C” 。在會計學裡, 下列是相關的概念。Debtor, 可以理解為欠(你)款項的債務人。Debit Note的性質, 是要求對方付款,這與Inovice的意義上相似。綜合來說, 就是你的債仔, 要求你付款。如果, 這要求是正確的話, 會計方面的處理, 通常是: 1.) 退還要求的款項; 或是2.) 在現有的Accounts Receivable (應收帳款)扣減。那麼, 無論是現金減少, 還是應收帳款整體, 因此而遞減, 在Trial Balance (T/B, 試算表)的Debit Side, 都應該相應減少$470。但是, 題目上卻是 “……has been debited to Mason’s account in the sales ledger.”不是減少$470, 而是錯誤地增加$470, 最後和正確的結果比較, 就是$940 overstated on the debit side。溫馨提示: HKSA/ACCA的Level 1, 常常出現上述類似的題目, 測試參考的考生, 會計學上的基本概念。