[課業] 會計呆帳問題:Realtime－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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[課業] 會計呆帳問題

Apr 22nd 2014, 19:06, by fvgjmk

作者fvgjmk (金剛般若波羅蜜經)

看板Examination

標題[課業] 會計呆帳問題

時間Tue Apr 22 19:06:01 2014

甲公司X1年發生與應收帳款相關之交易如下： 1.銷貨(均為賒銷) $416,000 2.銷貨退回與折讓 $6,500 3.銷貨折扣(採總額法) $11,553 4.應收帳款收現(包括收回已沖銷數) $365,300 5.認列壞帳 $13,130 6.沖銷壞帳 $11,700 7.收回已沖銷壞帳 $3,130 問：若甲公司X1年應收帳款周轉率為3.1，則X1年期初應收帳款淨變現價值為何？公職王的算法是：假設期初AR淨變現價值為X，則期末AR淨變現價值=X+416,000-6,500-11,553-362,170-１３,１３０-3,130 =X+19,517 我的問題在於：不知道 $13,130 這數字怎麼來的？而且$3,130 沖銷又收回，應該不用處理吧？為什麼還需要減$3,130呢？謝謝 -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 140.117.120.229 ※ 文章網址: http://www.ptt.cc/bbs/Examination/M.1398164763.A.2DF.html

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