《f復習知識點》ppt課件-預覽頁
【正文】 eivables, 1 December 20X2 130,000 ? Trade payables, 1 December 20X2 60,000 ? Cash received from customers 686,400 ? Cash paid to suppliers 302,800 ? Discounts allowed 1,400 ? Discounts received 2,960 ? Irrecoverable debts 4,160 ? Amount due from a customer who is also a supplier offset against an amount due ? for goods supplied by him 2,000 ? Trade receivables, 30 November 20X3 181,000 ? Trade payables, 30 November 20X3 84,000 提問 1 ? Based on the above information, what figure should appear in A’s statement of prehensive ine for the year ended 30 November 20X3 for sales revenue? ? 解答 ? += ? Sale revenue= 提問 2 ? Based on the above information, what figure should appear in A’s statement of prehensive ine for the year ended 30 November 20X3 for purchases? ? 解答 ? X+= ? X= Events after the reporting period ? An event， which could be favourable or un favourable, that occus between the balance sheet date and the date that the financial statements are authorized for issue是指資產負債表日至財務報告批準報出日之間發(fā)生的有利或不利事項。 ? 資產負債表日已存在，在此之后得以證實的事項； ? 對資產負債表日存在狀況編制的財務報表產生重大影響的事項 調整事項示例 ? A valuation of property providing evidence of impairment in value at the reporting period ? Sale of inventory held at the end of the reporting period for less than cost ? Discovery of fraud or error affecting the financial statements ? The insolvency of a customer with a debt owing at the end of the reporting period which is still outstanding Nonadjusting event非調整事項 ? Definitions ? An event after the balance sheet date that is indicative of a condition that across after the balance
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