處理 永續盤存制 - eportfolio.lib.ksu.edu.tw

1.. 2.. 3. FOB shipping point .. FOB destination .. 4.. purchase return .. (1) .. (2) . purchase allowance .. purchase discount . ~ 59 ~. 60. 5.. 1. (D). 2. (C). 3. (A). 4. (D). 5. (C). 6. (C). 7. (B). 8. (C). 9. (C). 10. (B).. 1. (1) . (2) . (3) . 2. (1) ($65,000 $4,000) 97% = $59,170. (2) [($75,000 $500) 98%] + $1,200 = $74,210. (3) [($234,000 $10,000) 99% + $4,000 = $225,760. (4) ($18,600 $1,500) 98% = $16,758. 3. 6/2 43,000. 43,000. 6/7 5,000. 5,000. 5 61. 6/8 600. 600. 6/9 62,000. 62,000. 34,000. 34,000. 6/11 38,000. 380. 37, 620. 6/16 16,000. 16,000. 6/23 60,760. 1,240. 62,000. 4. 8/30 288,000. 288,000. 9/5 25,600. 25,600. 9/14 263,000. 263,000. 9/14 262,400. 5,248. 257,152. 10/14 263,000. 2,630. 265,630. 62. 5. (1) . 10/11 528,000. 528,000. 10/12 9,500. 9,500. 10/13 35,200. 35,200. 10/20 492,800. ($492,800 2%) 9,856. ($492,800 $9,856) 482,944.]

第5 章 買賣業會計與存貨會計處理——永續盤存制 61 6/8 存貨 600 現金 600 6/9 應收帳款 62,000 銷貨收入 62,000 銷貨成本 34,000 存貨 34,000 6/11 應付帳款 38,000

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