錯誤更正問題! - 會計
By Jack
at 2012-06-05T20:26
at 2012-06-05T20:26
Table of Contents
※ 引述《alvn (我想當學生ˊˋ)》之銘言:
: 題目:
: 甲公司對壞帳處理一直採直接沖銷法,自公司成立至97 年底已認列壞帳$800,000。該
: 公司於98 年初發現,採直接沖銷法認列壞帳方式不符一般公認會計原則。若壞帳率為期
: 末應收帳款餘額之5%,97 年與98 年底應收帳款餘額分別為$1,500,000 與$1,900,000,
: 不考慮所得稅影響,則甲公司98 年初發現此一事項之會計分錄應:
: A 借記:保留盈餘$75,000 獏 B 借記:保留盈餘$95,000
: C 貸記:保留盈餘$705,000 斅D 貸記:保留盈餘$725,000
: 答案:A
: 想法:
: 我想請問的是,為什麼不是借PPA,而是保留盈餘呢?
可是我看郝強老師上課都用前期損益調整去做解題耶
因為我認為前期損益調整可以去牽動保留盈餘
可是另一方面如果按照答案
選擇用保留盈餘
照理說...保留盈餘確實也可以變成正確數
只是我卡在不知道以後遇到這樣的問題
到底答題要用保留盈餘還是前期損益調整
--
: 題目:
: 甲公司對壞帳處理一直採直接沖銷法,自公司成立至97 年底已認列壞帳$800,000。該
: 公司於98 年初發現,採直接沖銷法認列壞帳方式不符一般公認會計原則。若壞帳率為期
: 末應收帳款餘額之5%,97 年與98 年底應收帳款餘額分別為$1,500,000 與$1,900,000,
: 不考慮所得稅影響,則甲公司98 年初發現此一事項之會計分錄應:
: A 借記:保留盈餘$75,000 獏 B 借記:保留盈餘$95,000
: C 貸記:保留盈餘$705,000 斅D 貸記:保留盈餘$725,000
: 答案:A
: 想法:
: 我想請問的是,為什麼不是借PPA,而是保留盈餘呢?
可是我看郝強老師上課都用前期損益調整去做解題耶
因為我認為前期損益調整可以去牽動保留盈餘
可是另一方面如果按照答案
選擇用保留盈餘
照理說...保留盈餘確實也可以變成正確數
只是我卡在不知道以後遇到這樣的問題
到底答題要用保留盈餘還是前期損益調整
--
Tags:
會計
All Comments
By Iris
at 2012-06-09T16:40
at 2012-06-09T16:40
By Connor
at 2012-06-12T17:12
at 2012-06-12T17:12
By Joseph
at 2012-06-13T08:12
at 2012-06-13T08:12
By Charlotte
at 2012-06-16T13:39
at 2012-06-16T13:39
By Kama
at 2012-06-17T22:02
at 2012-06-17T22:02
By Xanthe
at 2012-06-20T23:21
at 2012-06-20T23:21
By Jacky
at 2012-06-22T15:07
at 2012-06-22T15:07
By Charlie
at 2012-06-23T13:28
at 2012-06-23T13:28
By Daniel
at 2012-06-24T05:11
at 2012-06-24T05:11
By Jack
at 2012-06-28T13:31
at 2012-06-28T13:31
By Wallis
at 2012-07-01T04:14
at 2012-07-01T04:14
By Daph Bay
at 2012-07-02T22:35
at 2012-07-02T22:35
By David
at 2012-07-07T06:58
at 2012-07-07T06:58
By Poppy
at 2012-07-09T11:42
at 2012-07-09T11:42
By Robert
at 2012-07-13T02:12
at 2012-07-13T02:12
By Vanessa
at 2012-07-14T01:59
at 2012-07-14T01:59
By Doris
at 2012-07-18T03:15
at 2012-07-18T03:15
By Xanthe
at 2012-07-21T17:50
at 2012-07-21T17:50
By Jack
at 2012-07-24T18:17
at 2012-07-24T18:17
By Susan
at 2012-07-26T22:56
at 2012-07-26T22:56
By Ida
at 2012-07-28T21:31
at 2012-07-28T21:31
By Kristin
at 2012-07-29T22:44
at 2012-07-29T22:44
By Hamiltion
at 2012-07-30T08:58
at 2012-07-30T08:58
By Ina
at 2012-08-04T04:38
at 2012-08-04T04:38
By Andrew
at 2012-08-05T13:53
at 2012-08-05T13:53
Related Posts
每股盈餘
By Daniel
at 2012-06-05T16:08
at 2012-06-05T16:08
每股盈餘
By Hedda
at 2012-06-05T15:04
at 2012-06-05T15:04
會計學-顧客忠誠計畫問題
By Jessica
at 2012-06-05T11:47
at 2012-06-05T11:47
94中會一問 (有問題的一題)
By Rachel
at 2012-06-05T11:30
at 2012-06-05T11:30
94中會一問
By Dora
at 2012-06-05T11:01
at 2012-06-05T11:01