FA20錯誤更正2 SDL-FA20-1 總結小測試

1. CE10-7(i) 購貨日記簿少計$520。

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

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

2. AL08-1-5(iii) 銷貨日記簿發現計算錯誤，引致銷貨額少計$84,000

2. AL08-1-5(iii) A calculation error was found in the sales day book resulting in sales being undercast by $84,000.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

3. CE10-7(ii) 銷貨退回$560貸記購貨退出帳$650。

3. CE10-7(ii) Returns inwards of $560 had been credited to the returns outwards account as $650.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

4. 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. 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.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

5. CE10-7(ix) 支付購貨運費$123，過入雜費帳兩次。

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

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

6. SP-2-6(ii) 預付差餉$2,750於試算表內列作貸差。

6. SP-2-6(ii) Rates of $2750 paid in advance at 31 December 2006 had been listed as a credit balance in the trial balance.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

7. CE10-7(x) 佣金收益$334均借記銀行存款帳及佣金費用帳。

7. CE10-7(x) Commission income of $334 had been debited to both the bank account and the commission expenses account.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

8. PP-2-5 (iii) 銷貨退回日記簿少計$2,160

8. PP-2-5 (iii) The sales returns day book had been undercast by $2,160.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

9. CE08-7 (vii) 支付銷貨運費$335，兩次過入購貨運費帳。9. CE08-7 (vii) A payment of $335 for carriage outwards had been posted twice to the carriage inwards account.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense

10. CE08-7 (viii) 銷貨日記簿少計$1,000。

10. CE08-7 (viii) The sales day book was undercast by $1,000.

• 借記：暫記 Suspense

• 貸記：暫記 Suspense