201508121621請問老師BEC CH6 & FAR CH2題目

Teresa老師好: 我有下列問題想請問老師~謝謝:)

FAR: 1. Ch2 (p.2-34) #15 請老師幫我看ㄧ下我對題意的解讀: 解答寫An increase in A/R indicates that there was an excess of sales over cash collections.         =>A/R=sales-cash collection         => cash collection =sales-A/R 因此可以用sales來調整AR來算出cash collection cash collection 增加則會減少AR,相當的被沖銷的AR(Accounts written-off)也會減少

 

Dear Fiona,

 

老師不是很懂妳的意思,但就我們從accrual basis 調到 cash basis的觀念,

write-off A/R 的確減少了A/R,但和收現沒有關係,所以我們在算當年度

A/R 變動數時,應算出  不受write-off影響的變動數

( we ignore the cash sales here)

 

if there is a decrease in our ending A/R

 

cash collection = Credit sales  + ( decrease in A/ R   -  the A/R write-off in this period本期沖銷數)

                           = Credit sales  + decrease in A/ R   -  the A/R write-off in this period本期沖銷數 

 

cash collection = Credit sales  - ( increase in A/ R    +  the A/R write-off in this period本期沖銷數)

                          = Credit sales  - increase in A/ R   -  the A/R write-off in this period本期沖銷數)

BEC:

 

1. Ch6 (p.6-30) #33

 

Processing product returns processing是指加工的意思嗎?

就是處理貨品退貨啊!!

 

 

2. Ch6 (p.6-33) #46

 

我的答案是d

 

JIT的概念是要去除non-value added activity,存貨在JIT下是不好的,在d選項中減少進貨的次數為什麼是與JIT相衝突的呢?

為了minimize inventory level under JIT, 我們不會屯積原料,所以訂原料次數是increse (而非decrease)

 

please give me a reply as confirmation, wish my answers useful for you.

 

Teresa

 

 

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