[考題] 請問帳齡分析法:－2016徵求年菜推薦網路訂購最紅的商家.年菜訂購?台北年菜外送餐廳推薦(年菜)?年菜.今年不想做年菜推薦,網路宅配哪一家好?

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[考題] 請問帳齡分析法

Jan 15th 2014, 12:21, by chopper136

作者chopper136 (靈芝草人)

看板Examination

標題[考題] 請問帳齡分析法

時間Wed Jan 15 12:21:38 2014

[考題] 國考歷屆考題與考題觀念討論(書裡看到的選這個)請附上想法、出處 95年地特四等甲公司應收帳款借餘16000，依帳齡分析法估計，將有800無法收回若期末調整前備抵壞帳為貸餘500，則調整時應借記壞帳費用? ANS:300 對帳齡分析法一直弄不清楚我對他的觀念就只有:應收帳款期末餘額=應收帳款淨變現價值以下是我對這題的T字帳應收帳款備抵壞帳 ------------ ----------- 16000 500 800 800 X (800為沖銷壞帳) ------------ ------------ 15200 所以應收帳款期末餘額=16000-800=15200=應收帳款淨變現價值請問有人可以用T字帳跟我解釋嗎? 老師上課就只有講應收帳款百分比法跟銷貨百分比法這兩方法T字帳的相對位置我也可以理解但帳齡分析法老師沒有特別說明我做題目所得的觀念也只以上面那句話 (但我一直不知道為什麼!?) 希望有人可以藉著這題順便提點一下感激不盡 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 36.238.49.144

推 bendy8133:帳齡分析法算出來的也是餘額所以是800-500=300 01/15 12:26

推 cwssjn:帳齡分析法就是資產負債表法，求出的金額800即是期末應該 01/15 12:36

→ cwssjn:有的備呆，期初500,所以應調整的金額就是800-500=300 01/15 12:36

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