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[PA] 2008 Q5 limited company

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2008 Q5 limited company

1. Stock as at 31 December 2007 had a cost of $157 500. Minor defects were found in some goods that cost $8000. These goods had an estimated saleable value of $7900.

點解呢度個closing stock係157000- (8000-7000)??

4. No entry had yet been made in respect of an interest charge of $5000 receivable from a trade debtor for his overdue balance.

我地收左5000蚊interest charge...點解唔係dr. bank/ cash.....cr. interest charge既??響balance sheet個interest charge係獨立擺響curret assets度??

謝謝解答
   

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1.
我睇番markings
closing stock既amount係157500-100
題目話有8000既stock得番7900-->姐係stock value decreased by $100

4.
我見唔到markings有顯示出interest charge獨立放係current asset

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1.
100蚊decrease value無問題~
normal stock loss

4.
試想想,,debtors 錢都未還
而家又要呃多佢5000蚊interest charge
當然係
dr.debtors
  cr.interest income

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哦...thx樓上兩位

我睇錯左以為
1. 佢話間公司價值8000蚊貨既貨唔要得
2. 我係睇joint us本solution,響current assets 果欄佢將interest charge獨立擺

順便問埋2008 Q6 partnership

(iv) Fred was to receive a salary of $5000 per month.大前提係fred 5000蚊個月

跟住 At 31 December 2007, Fred's salaries had not been paid for 8 months.
(iii) Fred was to take over the stock as a settlement of the salaries owed to him by the partnership

睇番marking scheme,只係
dr P&L App. $40000
  cr fred - capital $40000

咁之前已經比左果$20000呢??唔係應該響fred既capital credit埋既咩??
感謝解答

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ans 係 net左個數
即係應該係CR. 60000 再 Dr. 20000

希望無教錯啦 : )

[ 本帖最後由 funni 於 2010-3-31 07:07 PM 編輯 ]

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sor樓上...唔係好明= =

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Capital a/c 入面 :
Cr.左 $60000 , 因為係今年既salary,
之後再 Dr. $ 20000 ,因為已經俾左Fred.
所以net左 就係$40000喇 : )

[ 本帖最後由 funni 於 2010-3-31 08:56 PM 編輯 ]
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