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點解fixed production overheads 要用absorbed 計
既然係fixed 點解要budget ?
假設你租左間廠,每年10000蚊用黎生產1000年貨
當你收左張100件貨的訂單,你就可以用absorbed的方法去分落去依100件貨到黎計cost of sales
Fixed要budger的原因係當你整1件又好,100件都好,都要比10000蚊的租金
但實際上被人加左租,去到年尾原來要比12000的actual租金
就會出現左under/over absorb的問題
我見d答案都係得個 balancing figure
:^(
journal點會無double entry得balancing figure :^(
我見d答案都係得個 balancing figure
:^(
journal點會無double entry得balancing figure :^(
佢講dr cr同一個acct,唔combine一個數得唔得
應該係。
想問問journal嘅話可唔可以逐個double entry寫出嚟
講緊 disposal / correction 嗰啲 entries?
yes :^(
點解fixed production overheads 要用absorbed 計
既然係fixed 點解要budget ?
假設你租左間廠,每年10000蚊用黎生產1000年貨
當你收左張100件貨的訂單,你就可以用absorbed的方法去分落去依100件貨到黎計cost of sales
Fixed要budger的原因係當你整1件又好,100件都好,都要比10000蚊的租金
但實際上被人加左租,去到年尾原來要比12000的actual租金
就會出現左under/over absorb的問題
要分清absorbed/actual
Absorbed 係poar*actual cost driver
Poar係年頭PREdetermined架
:^(
比個例子你
Goods worth 1000 already sold and received in full, refund 80% in cash for goods returned. Assume the customer found defects and asked for refund.
Entry:
Dr Returns Inwards 800
Cr Cash 800
Ads
點解fixed production overheads 要用absorbed 計
既然係fixed 點解要budget ?
假設你租左間廠,每年10000蚊用黎生產1000年貨
當你收左張100件貨的訂單,你就可以用absorbed的方法去分落去依100件貨到黎計cost of sales
Fixed要budger的原因係當你整1件又好,100件都好,都要比10000蚊的租金
但實際上被人加左租,去到年尾原來要比12000的actual租金
就會出現左under/over absorb的問題
要分清absorbed/actual
Absorbed 係poar*actual cost driver
Poar係年頭PREdetermined架
唔係好明點解加租?
如果租金係$10000 年頭年尾應該一樣架
簽租約架嘛
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩 :^(
點解答案係cr.adjustment of duplicate entries$ 100 :^(
如果本身concept算清但好耐冇掂返 咁應該由咩topic開始溫返好 :^(
諗住點都清左costing先 但pp好似冇咩題目啱做 :^( :^(
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩 :^(
點解答案係cr.adjustment of duplicate entries$ 100 :^(
出版社題目? 有冇完整資料
想問問journal嘅話可唔可以逐個double entry寫出嚟
講緊 disposal / correction 嗰啲 entries?
yes :^(
就係嚟d可唔可以寫曬d double entry出嚟
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩 :^(
點解答案係cr.adjustment of duplicate entries$ 100 :^(
出版社題目? 有冇完整資料
ce題目 (v) :^(
:^( :^(
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如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩 :^(
點解答案係cr.adjustment of duplicate entries$ 100 :^(
出版社題目? 有冇完整資料
ce題目 (v) :^(
:^( :^(
條題目做 cash book (bank column)
correction required:
Dr Cash 692
Cr bank 692
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩 :^(
點解答案係cr.adjustment of duplicate entries$ 100 :^(
出版社題目? 有冇完整資料
ce題目 (v) :^(
:^( :^(
條題目做 cash book (bank column)
correction required:
Dr Cash 692
Cr bank 692
個數係643先啱 :^(
如果題目話$100 paid in to bank had been entered twice in the cash book
唔係cashbook 扣左兩次100蚊
之後應該dr.返100咩 :^(
點解答案係cr.adjustment of duplicate entries$ 100 :^(
出版社題目? 有冇完整資料
ce題目 (v) :^(
:^( :^(
條題目做 cash book (bank column)
correction required:
Dr Cash 692
Cr bank 692
個數係643先啱 :^(
點解咁樣唔明 :^( :^( :^(
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