在总帐内如何记录 (double entry)期终存货?

发布网友发布时间：2024-08-19 15:59

共1个回答

热心网友时间：2024-08-22 13:03

更新1:

新公司首个会计年度, 所以并无入过 opening stock, 在采购及销售时亦无也入落存货, $10,000 是年终盘点出来的, 那如何记录总帐内?

,期终存货系流动资产，属于 B/S item，通常有期终存货便会有期初存货(Opening stock)，两者都系属于 B/S item。而会计嘅简单做法，就系将两者相减，得出的数值便入购货，而正统做法系分 2条数入账。

1) Dr. 购货 (P/L item)
Cr. 期初存货 (B/S item)

2) Dr. 期终存货 (B/S item) $10,000
Cr. 购货 (P/L item) $10,000,The entrs should be :
Dr. Stock $10,000
Cr. Purchases $10,000
When you buy goods, you Dr. purchase. As the cost is not using out and has a remianing value at the year end, you have to reduce this cost and reflect it as an asset - stock by putting through the above entry. It is only a matter of valuation of the closing inventory.
When you buy goods, you debit stock as you have a prepetual inventory system. No more year-end Dr./ Cr. problem then.
,要看你是如何处理存货, 如你采购及销售时也入落存货, 那存货应是正确数字的$10,000.

如不是, 你应入2条entry

1) Dr. Opening stock (上年closing stock value)
Cr. Sales

2) Dr. Purchases $10,000
Cr. closing stock. $10,000

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Samson So
tripro,