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請掃碼關(guān)注以下群 ，加入ACCA學(xué)習(xí)

Financial IntangibleIntangibleCurrentTradeShareShareRetainedRevaluationNon-currentBankTradeTax

CostofsalesGrossprofitProfitbeforeinterest&taxTaxexpenseProfitforthe關(guān)注獲關(guān)注獲ACCAACCACostofOpening+purchase–closing= DrpurchaseCrpayable100Drcostofsales50CrinventoryDr CrcostofsalesDrpayableCrdiscountsreceived

Creditpurchase100,closinginventoryis60.Discountreceivedis5.關(guān)注獲ACCA學(xué)習(xí)方 Non-current

Costof GrossIntangibleAdminCurrentDistribution+purchase100-Finance5TaxShareProfitfortheShareOthercomprehensiveRetainedRevaluationRevaluationNon-currentBankTrade+100-TaxDrreceivableCrsale BaddebtDrbaddebtexpenseCr AllowanceDrexpense(100-10)x10%=9CrAllowance Discountsallowed(receivableDrDiscountsallowed1Crreceivable1

Salesis100,baddebtis10,allowanceis10%ofreceivable.Discountsallowed關(guān)注獲ACCA學(xué)習(xí)方 Non-current

Costof

GrossIntangibleAdminCurrentDistribution+purchase100-ProfitbeforeinterestTrade+100-bad10-allowance9-TaxShareProfitfortheShareOthercomprehensiveRevaluationRevaluationNon-currentBankTrade+100-Tax

PPE

Drp/l關(guān)注獲Cr關(guān)注獲CrOCIACCAACCA學(xué)習(xí)方 Non-current

Costof

GrossIntangibleAdminCurrentDistribution+purchase100-+100-bad10-allowance9-Finance ProfitbeforeTaxShareProfitfortheShareOthereRetainedRevaluationRevaluationNon-currentBankloansTrade+100-TaxIssueDrCrshareCrIssueDrCrshareCrshareDrfinancecost50x10%Crcash5

Non-current

Costof

GrossIntangibleCurrent+purchase100-AdminDistribution+100-bad10-allowance9-FinanceTaxShareProfitfortheShareOthercomprehensiveRetainedRevaluationRevaluationNon-currentBankloansTrade+100-TaxDevelopmentcost100satisfiedcapitalisedcriterias(PIRATE),cashbookhasbeencorrectlyrecorded,butdebittothecostofDrcostofsalesCrcash關(guān)注獲Drintangible關(guān)注獲ACCA學(xué)習(xí)方DrintangibleassetsACCA學(xué)習(xí)方Non-CostofGrossIntangibleCurrent

Adminexpense+purchase100-+purchase100-+100-bad10-allowance9-FinanceTaxShareProfitfortheShareOthereRetainedRevaluationRevaluationNon-currentBankloansTrade+100-Tax

SuspenseDrcashCrsaleDrcashCrsharecapital100Crsharepremium100Drdiscountallowed50Crreceivable50Drpayable

DrcashCrCrcashCrsharecapital100Crsharepremium100Crdiscountallowed50Crreceivable50DrpayableTotaldebitis Sosuspenseaccountisopeningdebit

DrsuspenseaccountCrsaleDrcashCrsuspenseaccount400Drdiscountallowed100Crsuspenseaccount100Drsuspenseaccount120CrdiscountreceivedNon-CostofGrossIntangibleCurrent

Adminexpense+purchase100-+purchase100-+100-bad10-allowance9-FinanceTaxShareProfitfortheShareOthereRetainedRevaluationRevaluationNon-currentBankloansTrade+100-Tax

Operating

investing ACCAACCA學(xué)習(xí)方BeforeA BAssetAsset…LiabilityBankEquityShareAsset…LiabilityBankEquityShareAfter 100%A BAssetAssetCash…LiabilityEquityAsset…L

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