[請益] 調整分錄
2.年初資產負債表有預付保險費6,300,
當年度支付保險費34,000以保險費用列記,
該年底尚有5,800預付保險費未過期,則調整分錄應為:
(A)借:預付保險費500
(B)借:保險費用5800
(C)借:預付保險費5800
(D)借:保險費用500
答案是D
我的想法是
記虛轉實 分錄應該是
借:預付保險費 5800
貸:保險費用 5800
但是答案為何會是D?
請各位達人幫忙解答一下
謝謝
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