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先虛後實法
Oct 25th 2013, 15:24

期初用品盤存=7,000,本期購入用品=24,000,期末用品盤存=2,000
=>本期耗用掉的用品(文具用品費用)=7,000+24,000-2,000=29,000

而本期帳上記載的文具用品費用=24,000

所以期末要補記文具用品費用29,000-24000=5,000

因此,

(借)文具用品費用5,000
(貸)用品盤存5,000

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創作者 2016汽車駕照的筆試 汽車筆試沒過汽車駕照筆試有效期限汽車筆試時效2015汽車駕照筆試是採用什麼方法考的?2016 的頭像
approa

2016汽車駕照的筆試 汽車筆試沒過汽車駕照筆試有效期限汽車筆試時效2015汽車駕照筆試是採用什麼方法考的?2016

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