FA19-1-CE

累積折舊屬_____帳戶。

Accumulated depreciation is a ____ balance account.

• Debit 借記

• Credit 貸記

期末存貨的會計分錄是

The accounting entries of closing inventory are

• 借：存貨 Inventory

  貸：銷貨成本 Cost of goods sold

• 借：存貨 Inventory

  貸：銷貨Sales

• 借：銷貨成本Cost of goods sold

  貸：存貨 Inventory

• 借：銷貨Sales

  貸：存貨 Inventory

發出借項通知單的日記分錄是

Accounting entries of Issued debit note are

• 借：銷貨退回 Return inwards

  貸：應收貨款 Trade receivable

• 借：銷貨退回Return inwards

  貸：應付貨款 Trade payable

• 借：應收貨款Trade receivable

  貸：購貨退出 Return outwards

• 借：應付貨款 Trade payable

  貸：購貨退出 Return outwards

加成 25%，售價$12000，成本價是多少？

Mark-up = 25%, selling price = $12000, what is the cost price?

• $12000

• $10000

• $9600

• $9000

支付租金按金，該按金屬

Paid the rental deposit, the deposit should classify as

• 流動資產

  current assets

• 流動負債

  current liabilities