Ch.10 壞帳+呆帳準備 MC
Authored by Anson Chan
Business
10th Grade
Used 3+ times
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8 questions
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1.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
客戶破產無法還款應記入？
壞帳
呆帳準備
2.
FILL IN THE BLANKS QUESTION
45 sec • 1 pt
"呆帳準備"應放在財務狀況表的 (a) ？
3.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
“壞帳費用”應放在損益表的_________________？
銷貨成本
費用
其他收益
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
“壞帳減少”應放在損益表的_________________？
銷貨成本
費用
其他收益
5.
FILL IN THE BLANKS QUESTION
1 min • 1 pt
公司的應收帳款50,000，呆帳準備期初餘額為$1,000。若按應收帳款淨額的5%計提呆帳準備，壞帳費用是多少？
(a)
Answer explanation
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
壞帳收回時，應如何記錄？
借：銀行存款；貸：壞帳費用
借：應收帳款；貸：呆帳準備
借：呆帳準備；貸：應收帳款
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
企業虛報應收帳款會直接影響什麼？
員工福利
國家稅收
辦公室租金
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