引用:
原帖由 dumbo101 於 7-3-2016 08:48 PM 發表
Drawing goods 幾時cr purchase 幾時cr inventory
同埋我唔識分幾時cr purchase 定inventory
Eg loss of inventory
Loss of inventory 同 Drawings 係兩件完全唔同既事。
Drawings 係提用,意思係企業東主從企業拎走存貨。Double entry 如下:
Dr. Drawings
Cr. Purchases
不會Cr. Inventory。
原因:課程範圍唔要求你知引用:
[Out-syl] 因為DSE只考Periodic inventory system 定期盤存制,不考Perpetual inventory system 永續盤存制
(Abnormal) Loss of inventory (非正常)存貨損失:
Dr. Inventory loss
Cr. Cost of goods sold
Dr. Income Summary
Cr. Inventory loss
關於第一組entry的解釋,參看以下例子:
Inventory, beginning balance = $3,000
Purchases = $0
因為發生火災,企業所有存貨被燒毀。
→ Inventory, ending balance = $0
有關期間內沒有任何銷貨(Sales)。則
銷貨成本(Cost of goods sold) 應該為0。
不過,就咁計數會計倒幾多?
Cost of goods sold = Opening inventory + purchases - closing inventory
= $3,000 + 0 - 0
= $3,000
由於計數計Cost of goods sold 會計得$3,000,但實際上燒曬所有貨物,而又冇銷貨發生,Cost of goods sold 應為$0
點解第一組entry入面會出現 Cr. Cost of goods sold?就係因為要抵銷翻 $3,000。
呢$3,000 既貨物屬於非正常損失(Abnormal loss),屬於貿易以外(non-trading OR not related to purchases / sales)的費用。
所以Dr. Inventory loss 係記錄營業費用(Operating Expense)增加。
總結:無論係Abnormal inventory loss 抑或 Drawings,喺DSE既課程範圍而言,都不會Cr. Inventory。
咁點解Past paper答案有Cr. inventory? 嗰啲好可能係錯誤更正(Corr. of error) / 存貨計值 (Valuation of inventory) 既題目。