會計五大要素的運算題 - 會計
By Noah
at 2009-08-01T21:21
at 2009-08-01T21:21
Table of Contents
原po目前高中...
是會計初學者(非常初學,分錄才會寫一些而已)
在課本上看到一個習題不太會
想請教版上高手:
----------------------------------------------
某企業年底部分科目的餘額如下
┌──────────┐┌─────────────┐
│現 金 $10,000 ││建 築 物 $100,000│
├──────────┤├─────────────┤
│應收帳款 50,000 ││累計折舊-建築物 10,000│
├──────────┤├─────────────┤
│備抵呆帳 500 ││應付票據 30,000│
├──────────┤├─────────────┤
│存 貨 25,500 ││長期借款 40,000│
├──────────┤├─────────────┤
│用品盤存 1,000 ││業主資本 150,000│
├──────────┤├─────────────┤
│土 地 100,000 ││業主往來 (貸餘) 10,000│
└──────────┘└─────────────┘
提示:備抵呆帳與累計折舊為資產的減項
試求下列各項金額:
1.流動資產
2.固定資產
3.資產總額
4.流動資產
5.負債總額
6.期末業主權益總額
7.本期損益=46,000
老師給的提示是第7個本期損益金額為46,000
我怎麼算都算不出46,000
拜託版友們了~~
感謝 m(__ __)m
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Tags:
會計
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at 2009-08-03T16:18
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