應收帳款 - 求銷貨淨額 - 會計
By Wallis
at 2012-09-15T10:58
at 2012-09-15T10:58
Table of Contents
乙公司94年度現銷$60,000，期初應收帳款較期末多$12,000，
貨欠收現$68,000，銷貨折讓$3,000，賒銷退回(未享受折扣)$1,000，
則銷貨淨額為？
答案是 $116,000
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這題去年問過老師，
老師是設期初A/R為60,000，則期末A/R為48,000
將題目代入A/R的T字帳 設賒銷為 X
60,000(假設的期初A/R) + X - 68,000 - 3,000 - 1,000 = 48,000
則賒銷(X)為 60,000
銷貨淨額 = 現銷 60,000 + 賒銷 60,000 - 銷貨折讓 3,000 - 賒銷退回 1,000
= 116,000
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不過我有個疑問，就是算賒銷的時候，銷貨折讓不是現銷的情況下減除的嘛?!
還是本題的銷貨折讓要視為賒銷的折讓@@?!
不好意思今年有問題很難問到老師，所以要麻煩一下版友了
--
貨欠收現$68,000，銷貨折讓$3,000，賒銷退回(未享受折扣)$1,000，
則銷貨淨額為？
答案是 $116,000
-----------------------------------------------------------------------------
這題去年問過老師，
老師是設期初A/R為60,000，則期末A/R為48,000
將題目代入A/R的T字帳 設賒銷為 X
60,000(假設的期初A/R) + X - 68,000 - 3,000 - 1,000 = 48,000
則賒銷(X)為 60,000
銷貨淨額 = 現銷 60,000 + 賒銷 60,000 - 銷貨折讓 3,000 - 賒銷退回 1,000
= 116,000
-----------------------------------------------------------------------------
不過我有個疑問，就是算賒銷的時候，銷貨折讓不是現銷的情況下減除的嘛?!
還是本題的銷貨折讓要視為賒銷的折讓@@?!
不好意思今年有問題很難問到老師，所以要麻煩一下版友了
--
Tags:
會計
All Comments
By Damian
at 2012-09-17T02:53
at 2012-09-17T02:53
By Margaret
at 2012-09-21T22:37
at 2012-09-21T22:37
By Christine
at 2012-09-23T22:36
at 2012-09-23T22:36
By Lily
at 2012-09-25T18:33
at 2012-09-25T18:33
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