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2023-05-20 12:14:47 本頁面
【正文】 0X4? ? +10+profit=40 profit= 基本會(huì)計(jì)公式 ? Gross profit margin毛利率 = Gross profit / sales ? Markup成本利潤(rùn)率 =salesCost/Cost 基本會(huì)計(jì)公式 ? Bad debts expense =Inrecoverable debts +Specific allowance for doubtful debts +general allowance for doubtful debts –allwance for receivable at the last year end ? 基本會(huì)計(jì)公式 ? ? Cash paid to supplier =purchase +opening payablesclosing payables ? Cash receipts from customers ? =sales +opening receivablesclosing receivables 基本會(huì)計(jì)公式 ? Working Capital =Current assets— Current liabilities ? Cash generated from operations = profit + depreciation/amortization charge –investment ine+finance cost /+profit/loss on disposal on noncurrent assets /+increase/decrease in working capital 示例 A business’s bank balance increased by $750,000 during its last financial year. During the same period it issued shares of $1 million and repaid a loan note of $750,000. It purchased noncurrent assets for $200,000 and charged depreciation of $100,000. Working capital (other than the bank balance) increased by $575,000. ? What was its profit for the year? ? 解答 ? 來自于經(jīng)營(yíng)活動(dòng)的現(xiàn)金流 =75（ 1007520） =70 ? Profit+=70 profit= 基本會(huì)計(jì)公式 ? Goodwill =P’s investment (Share capital+share premium at acquisition) Retained earnings at acquisition other items under equity at acquisition ? Group retained earnings =P’s R/E+(S’s R/E— preacq R/E) 銀行存款調(diào)節(jié)表的編制 ? Standing order 委托付款沖減企業(yè)日記賬存款 ? Dishonored cheque 退票增加企業(yè)日記賬存款 ? Bank charge銀行收費(fèi)沖減企業(yè)日記賬存款 ? Bank interest on deposit銀行存款利息增加企業(yè)日記賬存款 ? Bank interest on overdraft 銀行透支利息沖減企業(yè)日記賬存款 ? Direct debit 直接扣款沖減企業(yè)日記賬存款 ? Direct credit 直接入賬增加企業(yè)日記賬存款 存貨相關(guān)計(jì)算需要注意的知識(shí)細(xì)節(jié) ? Carriage inward 運(yùn)入運(yùn)費(fèi)增加取得存貨的購(gòu)貨成本 ? Carriage outward運(yùn)出運(yùn)費(fèi)計(jì)入銷售費(fèi)用 ? Sales tax銷項(xiàng)稅和進(jìn)項(xiàng)稅注意是否含稅，沒有報(bào)稅的，稅收不能抵扣，計(jì)入 Pu
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