是財報分析的_Gibson書_應計、現金基礎算income - 會計

By Poppy
at 2009-11-17T16:03
at 2009-11-17T16:03
Table of Contents
題目是出自,財報分析的課本_作者Charles H.Gibson的書
題目有2題,是第1章_introduction to financial reporting
依應計、現金基礎算income
題目如下:
http://tw.myblog.yahoo.com/jw!apDIlxKFEQUXtqvF01mm24.D/photo?pid=114
第29題、應計基礎
我的算法是:
sales for credit 220,000
-purchase of inv on credit 190,000
-selling expense(accrual basis) 50,000
= (20,000)
不知答案(c)$190,000,是怎麼算出來的
-----------------------------------------------------------
第30題,現金基礎
我的算法是:
sales for cash 200,000
-cost of inv sold 180,000
+collections of customers 300,000
-payment for purchase 180,000
-payment for selling expenses 60,000
= 80,000
但答案是(d)60,000
我知算錯了,不知那想錯了?(是該+該-錯了,還是應計、現金的項目弄錯了?)
請知道的會計高手告之一下
感激不盡!
--
題目有2題,是第1章_introduction to financial reporting
依應計、現金基礎算income
題目如下:
http://tw.myblog.yahoo.com/jw!apDIlxKFEQUXtqvF01mm24.D/photo?pid=114
第29題、應計基礎
我的算法是:
sales for credit 220,000
-purchase of inv on credit 190,000
-selling expense(accrual basis) 50,000
= (20,000)
不知答案(c)$190,000,是怎麼算出來的
-----------------------------------------------------------
第30題,現金基礎
我的算法是:
sales for cash 200,000
-cost of inv sold 180,000
+collections of customers 300,000
-payment for purchase 180,000
-payment for selling expenses 60,000
= 80,000
但答案是(d)60,000
我知算錯了,不知那想錯了?(是該+該-錯了,還是應計、現金的項目弄錯了?)
請知道的會計高手告之一下
感激不盡!
--
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