本帖最後由 小雪冰 於 9-5-2013 18:48 編輯
回復 75# 刺客先生
凡係見到呢類depre (sales of NCA = disposal) & corr of errors既混合題目
通常都係要還原番成個disposal既entries出黎
再還原番個sales a/c咁樣既
CE好多情況都係咁 當然我唔排除有例外
full provision for depreciation = NCA既cost
轉一轉字眼既 可以叫fully depreciated motor car
所以呢架motor car既depreciation就係$7500
果$2500就只係話你知公司賣呢架motor car既時候收左幾多錢番黎架姐
就同depre無關既
所以完整既corr就係咁:
Dr Sales $2500
Dr AD - Motor car $7500
Cr Profit and loss - Gain / Profit on disposal $2500 (你可以揀寫gain定profit 意思最緊要)
Cr Motor car $7500
簡單黎講 姐係ver.1係岩既
我見你gain on disposal個entry冇寫profit and loss
唔知你係漏左定懶得寫啦
我照話番你知 正式做既時候就一定要加番係前面
因為呢個entry係入落income statement profit and loss a/c呢個部份
另外 因為sales同disposal兩者entries都會入cash / bank
所以今次就冇左呢個entry係個corr度
題目冇講係比cash定cheque
同時又需要做呢個entry既
咁寫cash / bank都冇問題
唔好兩個都寫就得 |