[請益] 104稅特會計兩題
請問這兩題算式，謝謝
1、甲公司X9年 6月 30日於 A銀行存款有在途款$50,000，未兌現支票$20,600。X9年 7月
份公司帳上記錄存入$376,900，銀行對帳單存入金額為$377,750。另外經核對發現有一
筆 存款公司帳上記錄$98,000，實為$89,000，銀行記錄則無誤。甲公司 X9年 7月 31日
在途 存款金額為
B.40150
2、乙公司 X2 年採行一項客戶忠誠計畫。當年度公司銷售金額為$850,000，並給予客戶
1,700 點兌換券，每一點可兌換價值$60 的商品，兌換券三年有效，預估總共會有 70%要
求兌換。 X2 年實際兌換 714 點，預估兌換率仍維持為 70%。X3 年實際兌換 374 點，
同時將兌換率 修正為 80%。試問 X3 年乙公司應認列多少兌換券收入
A.20400
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