求助!一个关于accounting的题目..T^T

wdyzerg

下周要做oral,可是完全不懂,求哪位好心人指导指导..巨感谢!!

where in the income statement do losses from inventory theft, shrinkage and breakage appear when the periodic inventory system is used? how does your answer differ under a perpetual inventory system?

这个太深了。。。完全看不懂，必须要有expense才能记在income statement里吧

accounting for business的      2种inventory系统   貌似是当  出现 inventory shortage(lost or shrinkage etc) 的时候  如果用 periodic inventory system 就不会在账面上发现这个个shortage 所以periodic inventory system只适合数量大、价值低、收发频繁的存货         但如果用 perpetual inventory system的时候就能显示出这个shortage    2种inventory system在记录 inventory那个的时候在 balance sheet里 是不一样的 所以你做表的时候一定要看清楚题目要求 是需要哪一个system来做表

这  2个   inventory system  楼主不用纠结 就算题目没有给出到底是 哪一个system的时候的  你可以自己 从  第一个balance 表里 看它有没有  cost of sales ( cost of goods sold）这一项   貌似有着一项的话 就是perpetual inventory system  没有这一项的时候 那就是periodic inventory system

阿大的AM？
我都还没拿到题 真是昏死了 我几乎是放弃这百分之5了{:4_145:}
tutorial 多去还是拿我另外的百分之5吧 哎哎
！~

回复 sherry830810 的帖子

我也看不懂...不过还是谢谢啦 :)

楼上达人。
under periodic system, you record your changes in inventory when you actually do the physical stock checking. In other words, inventory account balance is updated only at the end of the accounting period. Therefore, you cannot recognise an inventory shortage in this case.
However under a perpetual system, you update your invemtory account after every purchase or sale. At the end of the accounting period, you can compare the balance in your inventory account with the amount of your physically stock. Therefore you can recognise an inventory shortage.
For inventory theft, shrinkage and breakage, you should record:
Dr Inventory Shortage           XXX
Cr Inventory                          XXX
The inventor shortage is an expense account, so it should appear in your income statement. Inventory is your assets account, so you should put it in your balance sheet.
顺便，欢迎大家找我补accounting。广告一个顺便……=。=

回复 1254003 的帖子

这题目是不是问当出现inventory theft之类的时候,什么时候才能用periodic inventory system啊?那这个要怎么答呢?......

回复 Katherine 的帖子

恩,是啊...我就是这星期第一次去tut, 就被告知说下周oral...还把我跟另外一个local分到一组,我本来也不想交的,可是得对partner负责,硬着头皮做啊....{:4_193:}

回复 wdyzerg 的帖子

这是advance accounting的题么，我学的acc的基础课还没学到这个