歲入會計 - 會計

By Margaret
at 2010-10-10T17:21
at 2010-10-10T17:21
Table of Contents
題目:
某單位會計結帳前歲入類平衡表,列出下列科目餘額:
預計納庫數$6,000,000;歲入實收數$6,000,000;
應收歲入款$500,000;應收歲入保留款$200,000;
歲入納庫數4,000,000。
試問結帳後平衡表應出現什麼金額
(A)應納庫款$500,000
(B)應納庫款$1,500,000
(C)待納庫款$1,500,000
(D)待納庫款$700,00
我想是 應納庫款 = 應收歲入款$500,000 + 應收歲入保留款$200,000 = 700,000
待納庫款 = 6,000,000 - 4,000,000 - 應納庫款 = 1,300,000
但是不對@@
請幫幫忙
謝謝!!
--
某單位會計結帳前歲入類平衡表,列出下列科目餘額:
預計納庫數$6,000,000;歲入實收數$6,000,000;
應收歲入款$500,000;應收歲入保留款$200,000;
歲入納庫數4,000,000。
試問結帳後平衡表應出現什麼金額
(A)應納庫款$500,000
(B)應納庫款$1,500,000
(C)待納庫款$1,500,000
(D)待納庫款$700,00
我想是 應納庫款 = 應收歲入款$500,000 + 應收歲入保留款$200,000 = 700,000
待納庫款 = 6,000,000 - 4,000,000 - 應納庫款 = 1,300,000
但是不對@@
請幫幫忙
謝謝!!
--
Tags:
會計
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