關於merchandise inventory的會計問題 - 會計
By Yuri
at 2010-10-06T10:39
at 2010-10-06T10:39
Table of Contents
大家好 小弟最近開始研讀會計
有一題一直搞不懂 想請教大家一下
5/7
Brady Corp. purchased $1300 of merchandise inventory on account from
Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and
shipping terms of FOB destination. The cost of the merchandise to the
seller was $830.
5/15
Reed Co. received payment net of discount from Brady Corp. for its
5/7 purchase. Payment was made in time to take the discount.
想請問的是Brady Corp 在5月15的會計分錄
答案是給這樣:
Account Name Debit Credit
Account Payable---Reed Co 1300
Cash 1287
Merchandise inventory 13
想請問為什麼買家享有折扣時 折扣的地方是寫merchandise inventory?
--
有一題一直搞不懂 想請教大家一下
5/7
Brady Corp. purchased $1300 of merchandise inventory on account from
Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and
shipping terms of FOB destination. The cost of the merchandise to the
seller was $830.
5/15
Reed Co. received payment net of discount from Brady Corp. for its
5/7 purchase. Payment was made in time to take the discount.
想請問的是Brady Corp 在5月15的會計分錄
答案是給這樣:
Account Name Debit Credit
Account Payable---Reed Co 1300
Cash 1287
Merchandise inventory 13
想請問為什麼買家享有折扣時 折扣的地方是寫merchandise inventory?
--
Tags:
會計
All Comments
By Una
at 2010-10-07T21:51
at 2010-10-07T21:51
By Ivy
at 2010-10-10T12:14
at 2010-10-10T12:14
By Edwina
at 2010-10-12T09:31
at 2010-10-12T09:31
By Carolina Franco
at 2010-10-16T22:07
at 2010-10-16T22:07
Related Posts
會計基本觀念問題
By Daph Bay
at 2010-10-05T20:47
at 2010-10-05T20:47
通過CPA考試後的問題~
By Belly
at 2010-10-05T15:52
at 2010-10-05T15:52
100年成本與管理會計學
By Isla
at 2010-10-05T13:13
at 2010-10-05T13:13
一個審計學的觀念
By Charlie
at 2010-10-05T03:21
at 2010-10-05T03:21
勤業A102
By Agnes
at 2010-10-05T01:20
at 2010-10-05T01:20