1.(1)
2002
11/16 Cash 2,500
Sales 2,500
COGS 1,200
Inventory 1,200
11/30 Warranty Ex. 250
Estimated Warranty Liab. 250
12/12 Estimated Warranty Liab. 144
Inventory 144
12/18 Cash 10,000
Sales 10,000
COGS 4,800
Inventory 4,800
12/28 Estimated Warranty Liab. 408
Inventory 408
12/31 Warranty Ex. 1,000
Estimated Warranty Liab. 1,000
2003
01/07 Cash 2,000
Sales 2,000
COGS 960
Inventory 960
01/21 Estimated Warranty Lia. 912
Inventory 912
01/31 Warranty Expense 200
Estimated Warranty Liab. 200
(2) Nov.: $250; Dec. :$1,000
(3)$698 credit
(4)$14 debit
2.2001:$(17,500); 2002:$3,100; 2003:$18,400
3.2001: $900,000; 2002: $1,200,000; 2003: $2,400,000; 2004: $1,500,000
4.(1)
Cash 100,000
V.,Capital 85,000
R.,Capital 9,000
G.,Capital 6,000
(2)
Cash 60,000
R.,Capital 9,000
G.,Capital 6,000
V.,Capital 75,000
(3)
Cash 80,000
V.Capital 80,000
5.(1)
U.,Capital 60,000
B.,Capital 6,000
G.,Capital 4,000
Cash 70,000
(2)
U.,Capital 60,000
B.,Capital 9,000
G.,Capital 6,000
Cash 45,000
(3)
U.,Capital 60,000
B.,Capital 30,000
G.,Capital 30,000
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