流動負債 - 會計
By Ethan
at 2012-10-28T20:36
at 2012-10-28T20:36
Table of Contents
麗水公司102年底，帳冊上有下列各科目的名稱與金額：應付帳款$15,000，
應付票據$25,000，銀行透支$15,000，應收帳款貸餘$20,000，應付帳款借餘$5,000，
估計應付所得稅$15,000，應付公司債$50,000。
試問102年底流動負債的金額為：
(A)$60,000 (B)$85,000 (C)$95,000 (D)$65,000 (E)$90,000 答：(C)
想法： 應付帳款 $15,000
+ 應付票據 $25,000
+ 銀行透支 $15,000
+ 應收帳款貸餘 $20,000
+ 估計應付所得稅 $15,000
￣￣￣￣￣￣￣￣￣￣￣￣￣
= $90,000
請問我錯在哪裡呢？ 謝謝！
--
應付票據$25,000，銀行透支$15,000，應收帳款貸餘$20,000，應付帳款借餘$5,000，
估計應付所得稅$15,000，應付公司債$50,000。
試問102年底流動負債的金額為：
(A)$60,000 (B)$85,000 (C)$95,000 (D)$65,000 (E)$90,000 答：(C)
想法： 應付帳款 $15,000
+ 應付票據 $25,000
+ 銀行透支 $15,000
+ 應收帳款貸餘 $20,000
+ 估計應付所得稅 $15,000
￣￣￣￣￣￣￣￣￣￣￣￣￣
= $90,000
請問我錯在哪裡呢？ 謝謝！
--
Tags:
會計
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