[請益] 會計-餘額式試算表
我知道餘額式試算表已經在板上被問到翻掉了XDDD
所以我已經爬文過了 並無相同之考題~~
這題是出自於 志光 的會計學概要3-30
42.誤將銷貨折扣$800過帳至進貨折扣帳戶之借方，則餘額式試算表合計將會：
(A).借貸方合計多$800
(B).借貸方合計少$800
(C).借方合計多$800，貸方合計少$800
(D).借方合計少$800，貸方合計多$800
正解：(B)附上他的詳解
應借入銷貨折扣帳戶$800卻未借入→銷貨折扣借餘少$800
進貨折扣帳戶不應借入$800而借入→致進貨折扣貸餘少$800
^^^^^^^^^^^^^^^^^^^^^
這邊我看不懂，應該是進貨折扣多借$800吧??
進貨折扣(A的減項)
────┬────
折扣$800│
│
請版上的強者幫我解答，感謝大家~~
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