标题: F3习题请教 [打印本页]
作者: mani_ho 时间: 2011-5-15 18:22 标题: F3习题请教
The following balances relate to Putney:
$
Receivables at 1.1.x8 34500
Cash received from credit customers 229900
Contra with payables 1200
Discounts allowed 17890
Cash sales 24000
Irrecoverable debts 18600
Increase in allowance for receivables 12500
Discounts received 15670
Receivables at 31.12.x8 45000
What is the revenue figure reported by Putney in the year ended 31 December 20x8?
A. $275870
B. $278090
C. $290590
D. $302090
这道习题的答案是D，解释是Credit Sales 278090+Cash sales 24000，得到D这个答案。但是我试了很多次，还是算不出278090这个数字，所以请老师详细解答一下。谢谢！
我是完全没会计基础的考生，真的十分后悔决定考ACCA，现在脑子里乱得很，被无数的数字和double entry搞得都快吐了，没办法，先去考一次，考不过就放弃算了。
作者: cuicui1990 时间: 2011-5-17 23:49 标题: 感谢楼主的分享，谢谢
感谢楼主的分享，谢谢
作者: jane106215 时间: 2011-5-20 16:17
要算出receivable 的 balance.
dr opening balance 34500
cr cash received 229900,
contra with payable 1200(always cr receivable, dr payable),
discount allowed 17890,
Irrecoverable debts 18600,
closing balance 45000,
最后算出balance: 278090,
cash sale:24000,
加起来就好了。
不知道我解释清除没有，关键是要知道哪些在receivable里面。
cash sale, 是DR CASH , CR SALES.不在receivable这里面。
Increase in allowance for receivables, 是DR ALLOWANCE FOR RECEIVABLES, CR BAD/DOUBTFUL A/C.不在receivable里面.
Discounts received, 是在PAYABLE中。
作者: jane106215 时间: 2011-5-20 16:20
我晕，不知道为什么格式这么乱。。。希望你能看懂。。。我明明排好了格式的。。。
我不是老师，是学友，我也有很多问题，希望大家多多交流。我也没有基础的，不要放弃，一点一点搞懂吧。
| 欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) |
Powered by Discuz! 7.2 |