AL account 問題....【ERROR】

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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?)

fufufun221

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

2.Stock should be valued at cost price

3.https://docs.google.com/spreadsheet/viewform?formkey=dElReTYtSnQ4MmZOcVhmRDVfdzlRanc6MQ
這是的通識問卷調查,關於青少年使用智能手機的狀況和影響。
派了好一段時間,到現在還不足100個受訪人,請求你幫一下忙。