柏迷 asked in 教育與參考考試 · 1 decade ago

會計概論的觀念不懂

1.Merchandise inventory with a cost of 208,000 is reported at its market value

of 260,000.

請問為什麼市價變動(違反成本原則)不做分錄?

2.Equipment worth 62,000 was acquired at a cost of 41,000 from a company that

had water damge in a flood.

請問這題不做分錄的原因是?

3.The president of Vicki Prowitz Company. Mark Nabke, purchased a truck for

personal use and charged it to his expense account.

請問此題為何會出現應收帳款?(我發現這種題型很常見@@)

4.Leased office space to Easley Supplies for a 1-year period beginning

September 1. The rent of 30,000 was paid in advance.

請問為什麼這題收入已賺得30,000? ps.這題我不太會翻譯

5.A sales order for merchandise costing 9,000 that had a sales price of 14,000

was received on December 28 from Guiterrez Company. The goods were shipped

FOB shipping point on December 31, and Guiterrez received them on January 3,

2009.

起運點交貨,所有權為買方(一交貨,我就收到錢了)----->請問:是以此作為認列

14,000的主要原因嗎?

6.In order for30,000 has been received from a customer for products on hand.

This order is to be shipped on January 9 next year. The following entry was made

debit Accounts Receivable ,credit  Sales

我知道此題屬於下年度的收入(未賺得)->違反收入認列原則

但它的分錄到底要不要寫呢?如果要寫,上面的分錄是對的嗎?(可以解釋為何借記應收帳款?)

1 Answer

Rating
  • 1 decade ago
    Favorite Answer

    我把http://tw.knowledge.yahoo.com/question/question?qi...

    1.請參閱該題的 2.。成本原則的全名叫做歷史成本原則,購進商品以後的市場價格變動,不影響該商品的帳面價值。

    2.歷史成本原則。商品的成本以購入時的價格為準。

    3.企業個體假設。負責人自身的食衣住行不應該由企業買單。

    4.Leased office space to Easley Supplies for a 1-year period beginning

    September 1. The rent of 30,000 was paid in advance.

     9月1日起把辦公室的空間租給 Easley Supplies 一年,預收租金 30,000

    5.正確。

    6.debit cash, credit unearned revenue

     借:現金;貸:預收帳款

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