FA20錯誤更正2 SDL-FA20-1 前置知識

賒購$97只貸記在購貨帳

Credit Purchases $97 credit to Purchases account only

• 借記：應付貨款 Trade Payables

  貸記：暫記 suspense

• 借記：暫記 suspense

  貸記：應付貨款 Trade Payables

• 借記：購貨 Purchases

  貸記：暫記 suspense

• 借記：暫記 suspense

  貸記：購貨 Purchases

租金帳少計$100

Rental account understated $100 

• 借記：租金 rental Expense

  貸記：暫記 suspense

• 借記：暫記 suspense

  貸記：租金 rental Expense

購貨退出帳餘額$1,500 漏記在試算表

The total of the Returns outwards account of $1500 has been omitted to the trial balance

• 借記：試算表 Trial Balance

  貸記：購貨退出 returns outwards

• 借記：暫記 suspense

  貸記：購貨退出 returns outwards

• 借記：無須分錄

  貸記：購貨退出 returns outwards

• 借記：暫記 suspense

  貸記：無須分錄

2.1 CE10-7(i) 購貨日記簿少計$520。

2.1 CE10-7(i) The purchases journal had been undercast by $520.

• 借：暫記 Suspense 520

  貸：購貨 purchase 520

• 借：購貨簿 purchase Journal 520

  貸：暫記 Suspense 520

• 借：購貨 purchase 520

  貸：暫記 Suspense 520

• 借：無須分錄

  貸：暫記 Suspense 520

4.1 AL08-1-5(ii) 三欄式現金簿貸方的折扣欄總額$6,400，僅過入相關人名帳戶。

4.1 AL08-1-5(ii) The total of $6,400 under the discount column on the credit side of the 3-column cash book had been posted to the personal accounts only.

• 借：購貨折扣 discounts received

  貸：暫記 suspense

• 借：暫記 suspense

  貸：購貨折扣 discounts received

• 借：暫記 suspense

  貸：現金簿 cash book

• 借：現金簿 cash book

  貸：暫記 suspense

4.5 DSE17-2-5 (iv) 退予供應商貨物$440，同時借記於應付貨款帳和銷貨退回帳。

4.5 DSE17-2-5 (iv) Goods returned to a supplier for $440 were debited to both trade payables account and returns inwards account.

• 借：暫記suspense 440

  貸：應付貨款 Trade payable 440

• 借：應付貨款 Trade payable 440

  貸：購貨退出 returns outwards 440

• 借：暫記 suspense 440

  貸：購貨退出 returns outwards 440

• 借：暫記suspense 880

  貸：銷貨退回 returns inwards 440

  貸：購貨退出 return outwards 440

5.4 CE10-7(ix) 支付購貨運費$123，過入雜費帳兩次。

5.4 CE10-7(ix) A payment of $123 for carriage inwards had been posted twice to the sundry expenses account.

• 借：暫記 suspense 123

  貸：雜費 Sundry expense 123

• 借：購貨運費 carriage inwards 123

  借：暫記 suspense 123

  貸：雜費 Sundry expense 246

• 借：雜費 Sundry expense 123

  貸：暫記 suspense 123

• 借：暫記 suspense 246

  貸：雜費 Sundry expense 246