Mark asked in 商業與財經稅捐台灣 · 8 years ago

會計調整分錄 (English) 問題

題幹:A review of the ledger of Khan Company at December 31, 2014, produces the following data pertaining to the preparation of annual adjusting entries.

Instructions: PLEASE PREPARE THE ADJUSTING ENTRIES AT DECEMBER 31, 2014

Question: Prepaid Insurance $9,300. The company has separate insurance policies on its buildings and its motor vehicles. Policy B4564 on the building was purchased on April 1, 2013, for $ 6,000. The policy has a term of 3 years. Policy A2958 on the vehicles was purchased on January 1, 2014, for $ 4,800. The policy has a term of 2 years.

解答為:借Insurance Expense 4,400

............. 貸:Prepaid Insurance 4,400

(由於無法空格所以....才用來表示)

解答算式為; ($6,000)/3+($4,800/2)=$4,400

我的問題是為何6,000要除於3

照理來講Policy 4564 已經過了 12+9=21 個月

為何不是(6000/36)*21

會計知識家們

請幫我想想看

那個思考點出錯

1 Answer

Rating
  • 8 years ago
    Favorite Answer

    1.題目中已告知你預付保險費為9,300。先計算一下公司在2013年有沒有漏提列

    6000/3/12*9=1500,故2014年1月1日B4564預付保費為4500

    另A2958 於2014年投保4800

    故2014年1月1日預付保費為9,300,所以2013年沒有漏提

    2.題目要你製做調整分錄,所以回覆如下:

    以實科目方式去計算

    2014年12月31日應有之預付保費6000/36*15+4800/2=4,900

    故應調整數為9,300-4,900=4,400

    以虛科目方面去計算(2013年未漏提列)

    故本期兩案件均提列一年($6,000)/3+($4,800/2)=$4,400

    所以你的問題點在於少看到他開頭寫他目前預付保費剩多少

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