會計-用品盤存 - 考試
By Tom
at 2014-08-17T14:18
at 2014-08-17T14:18
Table of Contents
公司關於文具用品採先虛後實法入帳,X1年期初用品盤存為期末用品盤存之3倍,
年中購入文具用品$21,600,期末盤點時未耗用已耗用八分之ㄧ,試作X1年底調整分錄。
ans:
借:文具用品 7,200
貸:用品盤存 7,200
假設文具末存X,則初存為3X
初存3X+本期購入21600-末存X=已耗用8X
6X=21600,X=3600(期末用品盤存)
(應調整)=期初3x-期末2x=7200
疑問:題目講先虛後實,應該就是聯合制,而聯合制不是應該調整未實現,未耗用的嗎?
那為什麼不是3600呢
借:用品盤存3600
貸:文具用品3600
謝謝!!
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