[問題] 關於merchandise inventory的會計問題

看板Accounting (會計)作者 (人生旅途上的印記)時間15年前 (2010/10/06 10:39), 編輯推噓1(104)
留言5則, 3人參與, 最新討論串1/1
大家好 小弟最近開始研讀會計 有一題一直搞不懂 想請教大家一下 5/7 Brady Corp. purchased $1300 of merchandise inventory on account from Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and shipping terms of FOB destination. The cost of the merchandise to the seller was $830. 5/15 Reed Co. received payment net of discount from Brady Corp. for its 5/7 purchase. Payment was made in time to take the discount. 想請問的是Brady Corp 在5月15的會計分錄 答案是給這樣: Account Name Debit Credit Account Payable---Reed Co 1300 Cash 1287 Merchandise inventory 13 想請問為什麼買家享有折扣時 折扣的地方是寫merchandise inventory? -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 76.183.47.171

10/06 11:23, , 1F
永續盤存制 這樣做就可以直接扣掉銷貨成本
10/06 11:23, 1F

10/06 12:05, , 2F
感謝樓上 所以對買家來說 折扣等於是扣掉銷貨成本嗎
10/06 12:05, 2F
※ 編輯: xxx761011 來自: 76.183.47.171 (10/06 12:06)

10/06 19:43, , 3F
在永續盤存制下 進貨退回(折扣、折讓、運費)通通以存
10/06 19:43, 3F

10/06 19:43, , 4F
貨科目表示
10/06 19:43, 4F

10/06 22:36, , 5F
感謝樓上解惑
10/06 22:36, 5F
※ 編輯: xxx761011 來自: 76.183.47.171 (12/07 13:26)
文章代碼(AID): #1Cg-5nbO (Accounting)
文章代碼(AID): #1Cg-5nbO (Accounting)