作者ne1126 (奈米)
看板TransEcoAcc
标题[会计] 银行调节表/一题
时间Sun Dec 20 17:13:26 2009
科目：会计
问题：
Boston Inc, had the following bank reconciliation at March 31,2009
Balance per bank statement,3/31/2009 $46,500
Add:Deposit in transit 10,300
______
$56,800
Less:Outstanding checks 12,600
_______
Balance per books,3/31/2009 $44,200
_______
_______
Data per bank for the month of April 2009 follow
Deposit $58,400
Disbursements 49,700
All reconciling items ar March 31,2009 cleared the bank in April. Outstanding
checks at April 30,2009 totaled$7,000. There were no deposits in transit at
April30,2009. What is the cash balance per books at April 30,2009?
A)$58,500
B)$55,200
C)$52,900
D)$48,200
我自己的想法：期初余额+本期收入-本期支出=期末余额
===>44,200+58,400-49,700=52,900
可是答案是48,200
我有什麽没减到的吗?
--
※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 114.41.0.41
1F：推 u4jp6:题目要求的是"期末的现金正确余额" 12/20 17:35
2F：推 u4jp6:46,500+58,400-49,700-7,000=48,200 12/20 17:40
3F：→ u4jp6:期出余额应该用"46500"才对，最後还要减掉未兑现支票"7000 12/20 17:42
4F：→ ne1126:为什麽要把未兑现支票减掉?这里我不太懂 12/20 19:35
5F：推 wwwyam108:未兑现支票是指公司开支票给别人，公司帐上有登记，但 12/24 14:57
6F：→ wwwyam108:客户尚未去银行兑现支票，所以银行对帐单上并无纪录， 12/24 14:58
7F：→ wwwyam108:所以未兑现支票是银行减项。 12/24 14:59
8F：推 weilingsmile:楼上解释好清楚 01/07 19:33
9F：推 vance0519:哈，w好棒~~观念很清楚。 01/07 23:07