初會一題... - 會計

By Belly
at 2010-07-07T19:24
at 2010-07-07T19:24
Table of Contents
新昕公司於81/5/1預付兩年火災保險費240,000,當時以費用入帳。
82年底,該公司調整分錄借記保險費120,000,
問82年初之轉回分錄貸方為?
(1)沒做轉回分錄 (2)保險費160,000 (3)保險費80,000 (4)預付保險費160,000
正確答案是給(1)
我自己做會選(2)
因為81/12/31分錄:
預付保險費 160,000
保險費 160,000
240,000 * (24-8)/24月 =160,000
依題意看,這題是記虛轉實法,82年底怎麼會借虛帳戶120,000,
為何沒做轉回...實在有點混亂,拜託大家了.....
--
82年底,該公司調整分錄借記保險費120,000,
問82年初之轉回分錄貸方為?
(1)沒做轉回分錄 (2)保險費160,000 (3)保險費80,000 (4)預付保險費160,000
正確答案是給(1)
我自己做會選(2)
因為81/12/31分錄:
預付保險費 160,000
保險費 160,000
240,000 * (24-8)/24月 =160,000
依題意看,這題是記虛轉實法,82年底怎麼會借虛帳戶120,000,
為何沒做轉回...實在有點混亂,拜託大家了.....
--
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會計
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