喬巴 asked in 社會與文化語言 · 1 decade ago

關於merchandise inventory的會計問題

以下是題目:

5/7

Brady Corp. purchased $1300 of merchandise inventory on account from

Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and

shipping terms of FOB destination. The cast of the merchandise to the

seller was $830.

5/15

Reed Co. received payment net of discount from Brady Corp. for its

5/7 purchase. Payment was made in time to take the discount.

想請問的是Brady Corp 在5月15的會計分錄

答案是給這樣:

Account Payable--- Reed Co 1300(借)

Cash 1287(貸)

Merchandise inventory 13(貸)

想請問為什麼買家享有折扣時 折扣的地方是寫merchandise inventory?

3 Answers

Rating
  • 1 decade ago
    Favorite Answer

    意見欄說的沒錯

    版主分類錯誤拉|||

    更正樓上的板大

    1/10,n/30

    意思是10天內付款可以取得1%折扣

    不然30天以內要付款

    貸merchandise inventory是因為永續盤存制

    如果是定期盤存制就會是purchase discount了

    p.s.我看不懂最後那句的830是甚麼耶|||

  • 1 decade ago

    我猜賣家給的折扣條件,三十天內享有百分之十的折扣

    因此買方實際負的金額是 1287

    Source(s): 外文系
  • Celine
    Lv 7
    1 decade ago

    you should list your question into the Accounting category.

    and let Accounting professional to respond to your query.

    Here is the place where english translating to chinese,

    or vice versa.

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