f復(fù)習(xí)知識(shí)點(diǎn)ppt課件(更新版)
【正文】 5,000 ? Returns $2,500 ? Irrecoverable debts $3,000 ? Returned unpaid cheque $3,500 ? Contra payables ledger account $4,000 ? What is the balance on the receivables ledger control account? ? A $12,000 B $19,000 ? C $25,000 D $27,000 ? +=19000 對(duì)應(yīng)賬戶的影響 A is a sole trade who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers for the year ended 30 November 20X3. ? $ ? Trade receivables, 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(chǎn)負(fù)債表日至財(cái)務(wù)報(bào)告批準(zhǔn)報(bào)出日之間發(fā)生的有利或不
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