[問題] 應收帳款、應收票據

看板Accounting (會計)作者yetta2011 (加油!)時間12年前 (2014/03/11 21:29)推噓0(0推 0噓 6→)

留言6則, 2人參與討論串1/2 (看更多)

有問題的是7/14那個分錄 Gehrig Co. closes its books monthly. On June 30, selected ledger account balances are: Notes Receivable $90,000 Interest Receivable 705 Notes Receivable include the following: Date Maker Face Term Interest May 16 Fulton Inc. $18,000 60 days 8% May 26 Ascot Co. 45,000 60 days 12% June 30 Trayer Corp. 27,000 6 months 18% During July, the following transactions were completed. July 5 Made sales of $10,800 on Gehrig Co. credit cards. 14 Made sales of $1,950 on Visa credit cards. The credit card service charge is 6%. 14 Added $765 to Gehrig Co. credit card customer balances for finance charges on unpaid balances. 15 Received payment in full from Fulton Inc. on the amount due. 25 Received notice that the Ascot Co. note has been dishonored. (Assume that Ascot Co. is expected to pay in the future.) Instructions (a) Journalize the July transactions and the July 31 adjusting entry for accrued interest receivable. (Interest is computed using 360 days.) (b) Show the statement of financial position presentation of the receivable accounts at July 31. 解答寫: 14 Accounts Receivable 765 Interest Revenue 765 其實沒有很懂為什麼要借應收貸利息收入耶然後有問過老師，但他給我的答案不滿意覺得好像有點牽強有人知道為什麼嗎? 拜託了謝謝!!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 140.120.55.245 ....囧~ 沒有人幫我答問同學了~~ 他說當對發是用刷卡來付款時，因為是未來會付款，可能會產生一筆利息或手續費 finance charges 就像是對方用票據付款一樣只是科目由應收票據改成應收帳款我自己覺得如果換成應收利息應該也可以~ (因為對應的科目是利息收入) 分享給大家囉:D 如果有人有其他的解釋再教我吧~ 謝謝~~~