# 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

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???

Update:

Update 2:

Rating

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