Re: 上次會計小考
※ 引述《redshirt (將思緒累積折舊)》之銘言：
: 以下是我不會的......
: 會的人幫個忙吧
: 選擇題的話
: 多解釋一下什麼選項是什麼吧
: 因為有的我好像沒看過......
: 是非題
: 12.在編製買賣業工作底稿時,所有在損益表欄中借方金額必均為費用 (T)
這題答案是錯!
: 選擇題
: 4.Merchandise subject to terms 1/10, n/30,FOB shipping point, is sold on
: account to a customer for $18,000. The seller paid transportation costs
: of $1.000 and issued a credit memorandum for $5,000 prior to payment.
: What's the amount of the cash duscount allowable?
: (1)$130 (2)$170 (3)$180 (4)$190
: (the answer is 1)
阿q說的沒錯就是那樣算
運費不用算進去 ..
不算是discount裡面..
: 7.Which of the following accounts should be closed to Income Summary at
: the end of the fiscal year?
: (1)CoGS (2)Drawing (3)Inventory (4)Accum. Dep.
: (the answer is 1)
: 8.Which of the following is not defined as Cash?
: (1)cash in bank (2)checks (3)money orders (4)compensating bank balance
: (the answer is 4)
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