喬巴 發問時間: 社會與文化語言 · 9 年前

關於merchandise inventory的會計問題

以下是題目:

5/7

Brady Corp. purchased $1300 of merchandise inventory on account from

Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and

shipping terms of FOB destination. The cast of the merchandise to the

seller was $830.

5/15

Reed Co. received payment net of discount from Brady Corp. for its

5/7 purchase. Payment was made in time to take the discount.

想請問的是Brady Corp 在5月15的會計分錄

答案是給這樣:

Account Payable--- Reed Co 1300(借)

Cash 1287(貸)

Merchandise inventory 13(貸)

想請問為什麼買家享有折扣時 折扣的地方是寫merchandise inventory?

3 個解答

評分
  • 9 年前
    最佳解答

    意見欄說的沒錯

    版主分類錯誤拉|||

    更正樓上的板大

    1/10,n/30

    意思是10天內付款可以取得1%折扣

    不然30天以內要付款

    貸merchandise inventory是因為永續盤存制

    如果是定期盤存制就會是purchase discount了

    p.s.我看不懂最後那句的830是甚麼耶|||

  • 9 年前

    我猜賣家給的折扣條件,三十天內享有百分之十的折扣

    因此買方實際負的金額是 1287

    參考資料: 外文系
  • Celine
    Lv 7
    9 年前

    you should list your question into the Accounting category.

    and let Accounting professional to respond to your query.

    Here is the place where english translating to chinese,

    or vice versa.

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