Example 1中Bank金額前后不一致是為何?
問題來源:
You are the accountant of Parson Ltd, a business that buys and sells the tennis equipment.
The trial balance at 31 March 2018 was as follows:
|
$'000 |
$'000 |
Equity shares ($1) |
5,000 |
|
Retained earnings at 1 April 2017 |
7,835 |
|
8% Loan note |
1,000 |
|
Buildings- cost |
12,000 |
|
Motor vehicles -cost |
5,000 |
|
Accumulated depreciation at 1 April 2017 |
||
Buildings |
2,400 |
|
Motor vehicles |
1,000 |
|
Inventory at 1 April 2017 |
3,930 |
|
Trade receivables and payables |
9,490 |
2,360 |
Bank |
5,125 |
|
Revenue |
66,980 |
|
Staff cost |
5,400 |
|
Purchases |
38,760 |
|
Distribution costs |
3,330 |
|
Administration expenses |
3,790 |
|
Investment income |
250 |
|
|
86,825 |
86,825 |
The following notes are relevant:

王老師
2022-01-09 09:53:14 919人瀏覽
這節(jié)課是老師在介紹報表的時候給大家進(jìn)行的一個展示,對題目進(jìn)行了簡化,,調(diào)整了題目,,主要對FR本科目的重要考點(diǎn)進(jìn)行了講解,省略了一個2000的現(xiàn)金股利分配的條件,,在retained earning(7835變?yōu)?835)和cash and cash equivalent (5125變3125)部分分別減少2000,,后續(xù)對于報表的學(xué)習(xí),老師在課程后期進(jìn)行了詳細(xì)講解
每個努力學(xué)習(xí)的小天使都會有收獲的,,加油,!相關(guān)答疑
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