柏迷 asked in 教育與參考考試 · 1 decade ago

這題分題為何不寫銷成和存貨呢?

Made sales on account to members 700,terms n/30. The cost of the merchandise sold was 490.

分錄:Accounts Receivable 700 Cost of Goods Sold 490

sales 700 Merchandise Inventory 490

Granted and allowance to members for clothing that did not fit properly 40.

分錄:Sales returns and allowances 40

Accounts Receivable 40

問題:這題為何不用再多寫一個

Cost of Goods Sold 40

Merchandise Inventory 40

@@難道是因為題目沒寫成本嗎?

可以順便幫我翻這一小題的中文嗎,只看得出來是退回,但是for clothig~

40的中文意思是什麼呢?

Received Payments on account from members 1,000.

分錄:

這題的中文我翻不出來,更別說是分錄了><

Update:

對不起哦

我剛剛借貸方原本有擺好的,但是一按確定就亂掉了><請原諒我

1 Answer

Rating
  • 1 decade ago
    Favorite Answer

    Made sales on account to members 700,terms n/30. The cost of the merchandise sold was 490.

    分錄:Accounts Receivable 700 Cost of Goods Sold 490

    sales 700 Merchandise Inventory 490

    銷售給客戶 700,條件 n/30。該貨物的成本為 490

    借:應收帳款 700,借:銷貨成本 490

    貸:銷貨收入 700,貸:存貨 490

    Granted and allowance to members for clothing that did not fit properly 40.

    分錄:Sales returns and allowances 40

    Accounts Receivable 40

    因為服裝的規格不對,所以給客戶折讓 40

    借:銷貨折讓 40;貸:應收帳款 40

    Received Payments on account from members 1,000

    收到有應收帳款客戶的款項 1000

    借:現金 1000;貸:應收帳款 1000

Still have questions? Get your answers by asking now.