會計很強的人請幫忙一下~~

increasing or decreasing?!

1. issue common shares for cash

Q: asset (cash), shareholder's equity

2. buy equipment from a supplier on credit (short-term)

Q: equipment, account payable

3. buy inventory from a supplier partly with cash and partly on account

Q: inventory, cash, account payable

4. sell a unit of inventory to a customer on account

Q: Account receivable, sales revenue, cost of good sold, inventory

5. receive a payment from a customer on his/her account

Q: cash, account receivable

6. borrow money from the bank

Q: cash, loan payable

7. declare a dividend (to be paid later)

Q: dividend payable, dividend declared

8. pay a dividend (that was previously declared)

Q: dividend payable, cash

9. recognize wages earned by employees (to be paid later)

Q: wages expense, accrued wages

How's income and cash flow are affected (increase, decrease or no effect) and by how much?!

1. issue common share for $1200 cash

2. seel, on account, a unit of inventory for $450 that cost $250. the unit was already in inventory prior to its sale

3. purchase equipment for $1200 cash

4. amortize plantand equipment by $500

5. purchase a unit of inventory, on account, for $300

6. make a payment on accounts payable for $950

7. receive a payment from a customer for $100 for inventory previously sold on account

8. declare (but do not pay yet) a dividend for $2000

9. pay a $2000 dividend that had benn declared earlier

還有一些自己的問題....

1. 要怎麼判斷cash flow是上升還是下降?!

2. account payable, inventory, Account receivable, sales revenue, cost of good sold, loan payable, dividend payable, dividend declared, accrued wages這些是什麼東西阿~~然後要怎麼他們什麼時候上升/下降阿???

拜託各位大大了...

Update:

第1題是cash flow不是cash...然後蛇麼時候會導致他上升或是下降..

第2題我的意思是他們在這麼情況下會上升跟下降....

不好意思...你可能搞錯我的意思了...

但還是謝謝你

Update 2:

蟲蟲...那...上面的那些答案呢???

1 Answer

Rating
  • 1 decade ago
    Favorite Answer

    我先幫你回答你下面的問題好了

    1.要怎麼判斷CASH是增加還是減少只要看說公司是收到錢還是支付就好了。收到錢就是增加,支付就是減少。

    2.account payable=應付帳款

    inventory=存貨

    account receivable=應收帳款

    sales revenue=銷貨收入

    cost of good sold=銷貨成本

    loan payable=應付借款

    dividend payable=應付股利

    後面這兩個應該不是科目,應該只是敘述吧

    dividend declared=宣佈股利

    accrued wages=應付工資

    基本上這些是很基本的東西

    一定要自己背起來

    如果你是學會計的

    這些科目一定都用得到

    建議 一開始先讀中文版的

    讀會之後在看原文的

    不然你連中文都不懂了更別說想看的懂英文

    加油吧~會計就是要下苦工而已!

    2008-01-19 11:49:59 補充:

    喔!不好意思。我搞錯了>"< 可是cash flow跟現金應該是差不多的東西

    所以應該是一樣的!

    應付帳款是賒購的時候增加,支付的時候會減少。

    存貨進貨的時候會增加,銷貨的時候會減少。

    應收帳款是賒銷的時候增加,收現的時候會減少。

    銷貨就是銷貨的時候會增加。

    銷貨成本是銷貨的時候會增加。

    應付借款跟應付股利是還沒支付的時候做的分錄。

    支付的時候才會減少。

    你要問的是這個嗎?

    那時沒看清楚..拍謝喔

    2008-01-24 21:29:51 補充:

    1.發行普通股股票

    現金增加 業主權益增加

    2.賒購設備

    設備增加 其他應付款增加

    3.購買存貨一部分付現一部分賒欠

    存貨增加 現金減少 應付帳款增加

    4.賒銷

    應收帳款增加 銷貨收入增加

    5.收回帳款

    現金增加 應收帳款減少

    6.跟銀行借款

    現金增加 銀行借款增加

    7.宣告股利

    保留盈餘減少 應付股利增加

    8.支付股利

    應付股利減少 現金減少

    9.未付員工薪資

    薪資費用應加 應付薪資增加

    看不懂再問我QQ

    Source(s): 我, 我, me
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