acca会计 f3的一道题的理解What would occur if the purchase of computer stationary was debited to the computer equipment at cost account怎么理解翻译这句话?这到题的答案是 an overstatement of profit and an overstatement of non cu
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acca会计 f3的一道题的理解What would occur if the purchase of computer stationary was debited to the computer equipment at cost account怎么理解翻译这句话?这到题的答案是 an overstatement of profit and an overstatement of non cu
acca会计 f3的一道题的理解
What would occur if the purchase of computer stationary was debited to the computer equipment at cost account
怎么理解翻译这句话?
这到题的答案是 an overstatement of profit and an overstatement of non current assets 为什么啊
acca会计 f3的一道题的理解What would occur if the purchase of computer stationary was debited to the computer equipment at cost account怎么理解翻译这句话?这到题的答案是 an overstatement of profit and an overstatement of non cu
我觉得,computer stationary意思是计算工具,算低值易耗品,不作为固定资产处理.
这句话的意思是,如果买了computer stationary,但是是借记在电脑设备账户上,结果如何.
答案是高估了利润,高估了非流动资产
本身购买低值易耗品,在领用时,应该 Dr：相应费用账户,如制造费用,管理费用,贷：低值易耗品.一次摊销.
现在Dr：固定资产.
相对来说cost少了,导致profit多了,多Dr了固定资产,对非流动资产是高估了.
computer stationary 主要是这个的理解，看这个应该不属于资产类
问：如果把computer stationary 这个记到了资产账上会有什么效果
回答是高估了收益和有形资产
I will usually first list the entries:
Dr computer equipment
Cr puchase
Computer equipment a/c is an asset a/c, therefore a debit to computer equiment leads to an increase in asset(comput...
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I will usually first list the entries:
Dr computer equipment
Cr puchase
Computer equipment a/c is an asset a/c, therefore a debit to computer equiment leads to an increase in asset(computer is generally consdiered as non-current asset).
Also, such a move cut down the amount of PURCHASE, which always need a COST, and thus reduce the amount of cost and overstate the profit.
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