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小林
Lv 6
小林 asked in 教育與參考考試 · 1 decade ago

有關會計的問題 大家幫幫我 banlace sheet

for each of the following transactions indicate its effect on the balance sheet equation(ASSET=LABILITY+OWNER'S EQUITY ).請問下面是(+)increase還是(-)Decrease呢?

1.owner contributed cash of $10000 and motor vehicles worth $5000 to commence business

2.buy inventory of8000 by cash

3.haft of the inventory was sold for cash.it had been marked up by 20%

4.the remainder of the inventory was sold on credit.the same mark up proce applied

5.owner withdrew of 1000 cash

6.add inventory of $5000 value was purchased on credit

7.collect 70$ of the amount owed from the sale in transaction4.

請大家幫幫我謝謝

3 Answers

Rating
  • 1 decade ago
    Favorite Answer

    每筆交易的影響必會使會計恆等式成立。

    對各個資產、負債、股東權益項目要很清楚才容易判斷喔!

    1.資產+15000 股東權益+15000

    2.資產一加一減抵消-->現金項目減少8000,但存貨項目增加8000

    3.資產一加一減抵消-->現金項目增加,存貨項目減少(存貨賣出獲得現金)

    4.資產一加一減抵消-->存貨項目減少,應收帳增加(因為採賒銷方式)

    5.資產(現金項目)-1000,股東權益-1000

    6.資產+5000(存貨增加),負債+5000(應付帳增加)

    7.資產一加一減抵消-->現金增加70,應收帳減少70

    Source(s): 初會
  • 1 decade ago

    1.資產+15,000(現金增加10,000;固定資產增加5,000) 業主權益+15,000

    2.資產增減8,000(現金減少8,000;存貨增加8,000),結果不變

    3.資產增加 業主權益增加

    (假設成本100的存貨,依題意加價20%出售,此時存貨減少100,現金卻增加120,而此交易有20的利得,最後亦會造成業主權益裡的保留盈餘增加20)

    4.資產增加 業主權益增加

    (同第三題,只是現金增加改為應收帳款增加)

    5.資產減少1,000 業主權益減少1,000

    6.資產(存貨)增加5,000 負債(應付帳款)增加5,000

    7.資產增減70(現金增加70;應收帳款減少70),結果不變

    Source(s): 自己
  • 小林
    Lv 6
    1 decade ago

    thank you

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