※ 引述《willie1987 (威力是也)》之銘言： : 因為題目太長了..我只擷取我想問的重點..如果有不懂的地方請提出疑問謝謝~^^ : (p.s本題有三個情況有錯誤需更正) : (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.非問題所在 : (3)略.非問題所在 : 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年淨利 : 報導淨利 $1000000 : (1)屬於2007年之壞帳 12000 : 屬於2008年之壞帳 (54000) : (2) ---- XXX : (3) ---- XXX : (2跟3非問題所在.略) : 調整後淨利: $XXX : 我不太懂第一個情況的壞帳那些金額怎麼來的... : 有請這方面的高手出手相助了!!! 拜託了感恩!!! 2007 2008 2009 From 2007 sales $31800 $12000 $11400 From 2008 sales 45000 54000 2008年 使用備抵法今年應有的壞帳費用$99000 直接沖銷法的壞帳費用只有$57000 所以淨利高估$42000 應該是這樣解，如果有問題，就麻煩高手更正，謝謝^^ --

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