Anonymous
Anonymous asked in 社會與文化語言 · 1 decade ago

會計學 分錄

merchandise carried in inventory at a cost of 70.000 was sold on open account for at 86.000

請給我這題的分錄 謝謝 !!!

1 Answer

Rating
  • jen
    Lv 6
    1 decade ago
    Favorite Answer

    (永續盤存制)

    借:應收帳款 86,000

      貸:銷貨   86,000

    借:銷貨成本 70,000

      貸:存貨   70,000

    (實地盤存制)

    借:應收帳款 86,000

      貸:銷貨   86,000

    2006-10-17 12:44:08 補充:

    應收帳款 Account Receivables存貨 Inventories銷貨成本 Cost of Goods Sold 銷貨收入 Sales Revenue

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