[會計] 會計問題

[ponger0203 (ponger)]

科目：會計

問題：On May 31,2002,the physical count of office supplies was $2200.During
June,supplies were acquired at a cost of $1600 and the company debited the
Offices supplies Expenses account.At June 30,actual supplies on hand totaled
$500.The credit part of the adjusting entry required at the end of June is

a.Office Supplies Expenses of $1700

b.Office Supplies of $1700

c.Office Supplies Expense of $3300

d.Office Supplies of $500



我自己的想法：五月買了2200元，六月再買1600元，並在六月的時候認列費用1600，月
底時盤存500，所以要在借記費用1700元，貸記盤存1700元所以答案我選B，但是她答案
給A，不知道是不是我英文解讀錯誤，麻煩大家幫我看看謝謝@@"



我不懂的地方：其實整個英文敘述我不是很懂

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作者: kelvin20012 (kelvin) 看板: TransEcoAcc
標題: Re: [會計] 會計問題
時間: Sat Jun 28 11:54:53 2008

※ 引述《ponger0203 (ponger)》之銘言：
: 科目：會計
: 問題：On May 31,2002,the physical count of office supplies was $2200.During
: June,supplies were acquired at a cost of $1600 and the company debited the
: Offices supplies Expenses account.At June 30,actual supplies on hand totaled
: $500.The credit part of the adjusting entry required at the end of June is
: a.Office Supplies Expenses of $1700
: b.Office Supplies of $1700
: c.Office Supplies Expense of $3300
: d.Office Supplies of $500
: 我自己的想法：五月買了2200元，六月再買1600元，並在六月的時候認列費用1600，月
: 底時盤存500，所以要在借記費用1700元，貸記盤存1700元所以答案我選B，但是她答案
: 給A，不知道是不是我英文解讀錯誤，麻煩大家幫我看看謝謝@@"
: 我不懂的地方：其實整個英文敘述我不是很懂


在5/31的時侯用品盤存是2200

在六月的時侯買了1600

在六月底只剩500

所以費用:1600+1700

    資產:500

帳上的費用顯然不足1700

所以是借:文具用品費用 1700

        貸:用品盤存        1700

他問貸方

顯然你的答案是對的

解答也常錯啊(煙)

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※ 編輯: kelvin20012     來自: 59.112.45.144        (06/28 11:55)
推 ponger0203:謝謝你 讓我解題信心又增加了一些