求助解答会计基础题目！跪谢大神！

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

On March 31, 2015, Cars, Inc. owes Preston Devices, one of its suppliers, $25,000 for previous purchases. During April 2015, Preston sells Cars devices with a sales price of $10,000 and a cost to Preston of $8,000. During April Cars pays Preston $12,000 against the amount owed to Preston. What is the effect of these April transactions on Preston's balance sheet?

• 
  Cash increased by $12,000; accounts receivable decreased by $2,000; inventory decreased by $8,000; retained earnings increased by $2,000.
  
• 
  Accounts receivable increased by $2,000; inventory decreased by $8,000; cash increased by $12,000; retained earnings increased by $12,000.
  
• 
  Cash increased by $12,000; retained earnings decreased by $2,000; inventory decreased by $10,000; accounts receivable decreased by $12,000.
  
• 
  Cash increased by $2,000; accounts receivable decreased by $2,000; inventory decreased by $8,000; retained earnings decreased by $12,000.
  
  

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：会计基础 基础题 Transactions Transaction Receivable suppliers accounts previous 会计基础 against

TiaCheng 发表于 2014-7-13 14:15
On March 31, 2015, Cars, Inc. owes Preston Devices, one of its suppliers, $25,000 for previous purch ...

第一个选项对的，现金增加12000，就是对方付的，库存减少8000，在销售是库存转化为成本，所以是8000，应收账款是减少了2000，因为这一次交易是10000元，对方付了12000所以会导致应收账款减少2000，留存收益增加2000，因为收入减去成本8000为2000

wuqing001 发表于 2014-7-13 16:06
第一个选项对的，现金增加12000，就是对方付的，库存减少8000，在销售是库存转化为成本，所以是8000，应收 ...

非常感谢 我有个疑问~ 之前有个25000是account receivable, 不需要记录么
我以为Car公司付款12000，相当于decrease of account receivable by 12000

wuqing001 发表于 2014-7-13 16:06
第一个选项对的，现金增加12000，就是对方付的，库存减少8000，在销售是库存转化为成本，所以是8000，应收 ...

另求此题~
Planet Music buys all of its inventory on credit. During 2015, Planet Music's inventory account increased by $10,000. Which of the following statements must be true for Planet Music during 2015?
It made payments of less than $10,000 to suppliers.  
It made cash payments of $10,000 to suppliers.  
It made more cash payments to its suppliers than it recorded as cost of goods sold.
It paid less cash to suppliers than it recorded as cost of goods sold.

TiaCheng 发表于 2014-7-13 16:18
非常感谢 我有个疑问~ 之前有个25000是account receivable, 不需要记录么
我以为Car公司付款12000，相当 ...

就是因为记录，所以结果才是这样的，本来发生了10000元的交易，应当付款10000，但是他付了12000，多付的2000就抵消了之前欠的25000中的2000，所以该账户减少2000

TiaCheng 发表于 2014-7-13 16:27
另求此题~
Planet Music buys all of its inventory on credit. During 2015, Planet Music's inventory ...

存货增加了10000，这一晚肯定是要欠钱的，但是企业要销售，所以肯定会有一部分库存转为成本销售出去了，所以欠的钱肯定不止10000元

wuqing001 发表于 2014-7-13 18:33
存货增加了10000，这一晚肯定是要欠钱的，但是企业要销售，所以肯定会有一部分库存转为成本销售出去了，所 ...

thanks!!!

TiaCheng 发表于 2014-7-13 16:27
另求此题~
Planet Music buys all of its inventory on credit. During 2015, Planet Music's inventory ...

我认为没有一个是must be true的，因为存货增加跟支付了多少现金没有直接关系。

月无缺 发表于 2014-7-14 16:55
我认为没有一个是must be true的，因为存货增加跟支付了多少现金没有直接关系。

我当时也是觉得正确答案木有 因为题目只说到credit pay,并没有提出现金如何处置