請教會計丙級的問題 - 會計
By Carol
at 2020-12-10T22:13
at 2020-12-10T22:13
Table of Contents
請問會計丙級學科的一個問題,我怎麼想也不明白
題目
預付保險費$60,000,本期耗用$15,000,則下列有關調整分錄之敘述何者正確(A)借方保險費用$45,000
(B)貸方預付保險費$45,000(C)調整後之預付保險費餘額$15,000(D)借方保險費用$15,000
以及
期末調整時,漏計預付費用之結果將使(A)當期淨利多計(B)次期淨利少計(C)當期淨利少計(D)當期與次期淨利均多計
請問題目這樣寫要如何分辨是用記實轉虛還是記虛轉實?
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