會計學調整分錄的問題

題目給定 Adjused Trail Balance ( January 31, 2011)的兩個分錄:

Unearned Revenue (Credit750)

Service Revenue (Credit2000)

問:

If 1600 was received in January for services performed in January, what was the balance in unearned revenue at December 31, 2010?

1 個解答

評分
  • 1 0 年前
    最佳解答

    1.一月份已經履行且收現的收入1600元

    表示~

    一月份收入2000中,有1600元收現,

    另外400元是預收轉過來的收入

    (沒有提到應收帳款,所以就不考慮在內了)

    2.預收收入~

    期初預收X+本期增加0-本期減少400=期末預收750

    則期初預收X=1150

    2010/12/31預收餘額1150元

    提供給大大喔^^

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