目的地交貨 - 會計
By Genevieve
at 2013-10-29T22:59
at 2013-10-29T22:59
Table of Contents
題目：甲公司向乙公司賒購商品25,000，此交易條件是目的地交貨，甲公司於收貨時支付運費2,000，甲公司採定期盤存制，則甲公司對此筆運費所應作的分錄：
A 借：進貨運費 貸：現金
B 借：存貨 貸：現金
C 借：銷貨運費 貸：現金
D 借：應收帳款 貸：現金
答案是D
我的想法是 進貨時 借：進貨 貸：應付帳款 支付運費 借：應付帳款 貸：現金 但是沒有這個選項，煩請各位指點，謝謝
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A 借：進貨運費 貸：現金
B 借：存貨 貸：現金
C 借：銷貨運費 貸：現金
D 借：應收帳款 貸：現金
答案是D
我的想法是 進貨時 借：進貨 貸：應付帳款 支付運費 借：應付帳款 貸：現金 但是沒有這個選項，煩請各位指點，謝謝
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