作者willie1987 (威力是也)
看板Accounting
标题[问题] 错误更正问题
时间Thu Jan 28 00:38:16 2010
因为题目太长了..我只撷取我想问的重点..如果有不懂的地方请提出疑问谢谢~^^
(p.s本题有三个情况有错误需更正)
(1)The company has decided to switch from the direct write-off method in acco-
unting for bad debt expense to the precentage-of-sales approach.Assume that G.
Co. has recognized bad debt expense as the receivable have actually become un-
collectible in the following way:
2007 2008
From 2007 sales $31800 $12000
From 2008 sales 45000
The controller estimated that an additional $65400 will be charged off in 2009
:$11400 applicable to 2007 sales and $54000 to 2008 sales.
(2)略.非问题所在
(3)略.非问题所在
Instructions:
1.Assume that G.Co.reported net income of $1000000 for 2008.Present a schedule
showing the corrected net income after reveiwing the above transactions.
2.(略)
答案: 1. 2008年净利
报导净利 $1000000
(1)属於2007年之坏帐 12000
属於2008年之坏帐 (54000)
(2) ---- XXX
(3) ---- XXX
(2跟3非问题所在.略)
调整後净利: $XXX
我不太懂第一个情况的坏帐那些金额怎麽来的...
有请这方面的高手出手相助了!!! 拜托了感恩!!!
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