問題詳情

6 甲公司 X9 年度部分會計項目之資料列示如下：應收帳款餘額（X9 年初）$1,950,000，備抵呆帳貸餘（X9 年初）$78,000，整年度賒銷$9,100,000，收取帳款$8,710,000，沖銷呆帳$39,000，收回已沖銷之呆帳$26,000。若估計呆帳為應收帳款餘額之 4%，則 X9 年提列呆帳金額應為多少？
(A)$26,040
(B)$27,040
(C)$28,040
(D)$92,040

參考答案

答案：B
難度：非常困難0
統計：A(1),B(0),C(0),D(1),E(0)

用户評論

【Cherry (錄取107】評論

X9末應收帳款: 1,950,000 +9,100,000 - 8,710,000 -39,000 = 2,301,000估計期末備抵呆帳 :2,301,000  X  4% = 92,040X9末備抵呆帳: 78,000 - 39,000 +26,000 +提列呆帳 = 92,040X9 末需提列呆帳: 92,040 -(78,000 -39,000+26,000) = 27,040

【Cherry (錄取107】評論

X9末應收帳款: 1,950,000 +9,100,000 - 8,710,000 -39,000 = 2,301,000估計期末備抵呆帳 :2,301,000  X  4% = 92,040X9末備抵呆帳: 78,000 - 39,000 +26,000 +提列呆帳 = 92,040X9 末需提列呆帳: 92,040 -(78,000 -39,000+26,000) = 27,040