魷魚 asked in 教育與參考考試 · 1 decade ago

會計轉學考題目想請各位大大幫我解答

1.Which of the following assets is reported at its historical cost on the balance sheet?

A short-term investments

B merchandise inventory

C net accounts receivable

D prepaid insurance

2 Answers

Rating
  • 1 decade ago
    Favorite Answer

    下列資產項目,何者於資產負債表以歷史成本表示?

    (A)短期投資

    (B)商品存貨

    (C)應收帳款淨值

    (D)預付保險費

    答:(B)

    (A)短期投資:依目前國際及國內公報規定,可能採市價法評價。

    (C)應收帳款淨值=應收帳款-備抵呆帳,此數額會隨時間經過而每年數額不同。

    (D)預付保險費:應隨時間經過,將已實現部分轉列至"保險費"科目,故此科目不會保留原預付數額。

  • 阿丹
    Lv 5
    1 decade ago

    1.下列一個資產在資產負債表用原始成本報導

    a短期投資b.商品存貨.c淨應收帳款,d.預付保險費

    答案:B

    Source(s): 自己
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