作者dream0127uk (TCK)
看板Accounting
標題Re: [問題] 辨別這題是DM還是MO
時間Thu Jul 22 13:16:00 2010
前面那題，供給資料真的很不足，但是表面上應該是DM（鄉民也認為是DM耶）>O<!
這邊這題，有部分人認為是A，也有部分人認為是D...想聽聽大家意見
When a job is completed and all costs have been accumulated on a job cost
sheet, the journal entry that should be made is
A) Finished Goods Inventory
Direct Materials
Direct Labor
Manufacturing Overhead
B) Work In Process Inventory
Direct Materials
Direct Labor
Manufacturing Overhead
C) Raw Materials Inventory
Work In Process Inventory
D) Finished Goods Inventory
Work In Process Inventory
感謝
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1F：推 troygenius:你的借方是不是都寫太靠右看起來像貸方? 我選D 07/22 14:00
2F：→ dream0127uk:真是抱歉阿XD~ 應該選項中的第一項目要最靠左其餘靠右 07/22 14:20
3F：推 butcher:A ? 07/22 14:48
4F：→ dream0127uk:天哪 ... 我實在很猶豫A還是D... 07/22 15:37
5F：推 ramessesx:D+1;只是不知道have been accumulated 我有沒有會錯意 07/22 20:24
6F：推 mccact:D+1 ; 除非這題有指明是JIT 07/22 22:31
7F：推 myth0422:這是問分批成本法完工時的分錄吧 應該是Ｄ 07/22 23:13
8F：→ smiercch:大多數情況下都會是D 07/23 08:27
9F：推 WAmarsman:D 07/25 01:14
10F：→ dream0127uk:感謝各位，答案是D 08/03 02:20