標題: AL account 問題....【ERROR】 [打印本頁] 作者: q000000p 時間: 11-12-13 08:14 AM
標題: AL account 問題....【ERROR】
本帖最後由 q000000p 於 11-12-13 08:19 AM 編輯
我唔係好明以下既double entry (Dr Cr) 我點諗都係同答案相反.....
(ii)The current year's opening stock did not include the related carriage inwards of $4,500, which had been expensed in the profit and loss account for the year ended 31 December 2001.
ans: Dr Cost of good sold
Cr Capital <----(有carriage inwards唔係會令P&L減少咩? 點解仲cr capital?)
(iv)After the physical stocktaking at 31 December 2002, Mr Liu added the mark-up of 20% to all stock.
ans: Dr Cost of goods sold
Cr Stock <------(點解cr stock 多左stock唔係dr stock咩?)
作者: fufufun221 時間: 11-12-31 05:01 PM
本帖最後由 fufufun221 於 11-12-31 05:04 PM 編輯
1.Dr P&L是去年的事<-----這是做錯的
因這Carriage inwards是今年的opening stock(即去年的closing stock)--->去年的profit不應Dr Carriage inwards--->故應increase profit--->但今年改去年的錯誤--->Cr Capital 以increase capital的amount