會計-銷貨淨額提呆帳 - 考試
By Adele
at 2013-01-03T14:57
at 2013-01-03T14:57
Table of Contents
台東公司X3年底應收帳款餘額40,000,備抵呆帳1600,
x4年度銷貨收入300,000銷貨退回10,000,銷貨折扣及折讓4,000,
銷貨運費13,000。X4年底應收帳款60,000, 調整前備抵呆帳1000(借餘)。
公司採行銷貨淨額1%提呆帳,則X4年底備呆餘額為:
A)1730貸餘 B)1860貸餘 C)3730貸餘 D)3860貸餘
Ans:B
疑問:我的算法如下,但都不是以上四個答案,請問那裡錯了?
銷貨淨額=300K-10k-4K=286k
呆帳=286k*1%=2860
備抵呆帳
借餘:1000 貸餘:1600+2860=4460
故X4年底備呆餘額為=4460-1000=3460
--
Tags:
考試
All Comments
By Enid
at 2013-01-04T15:19
at 2013-01-04T15:19
By Oliver
at 2013-01-05T01:29
at 2013-01-05T01:29
By Kristin
at 2013-01-05T21:21
at 2013-01-05T21:21
By Jacob
at 2013-01-10T15:31
at 2013-01-10T15:31
By Faithe
at 2013-01-11T09:16
at 2013-01-11T09:16
By Faithe
at 2013-01-13T05:18
at 2013-01-13T05:18
Related Posts
農田水利會之主管機關?
By Sierra Rose
at 2013-01-03T13:19
at 2013-01-03T13:19
若高捷倒了 約聘員工是否可轉為公務員?
By Bethany
at 2013-01-03T12:44
at 2013-01-03T12:44
98年地特三等會計考題
By Anonymous
at 2013-01-03T11:54
at 2013-01-03T11:54
基本電學 問題..
By Steve
at 2013-01-03T11:42
at 2013-01-03T11:42
刑法-預見可能性
By Liam
at 2013-01-03T11:42
at 2013-01-03T11:42