習(xí)題講解(2)上課講義

Chapter5OperatingCycleforaMerchandiser

Beginswiththepurchaseofmerchandiseandendswiththecollectionofcashfromthesaleofmerchandise.PurchasesMerchandise

inventoryCreditsalesAccount

receivableCash

collectionPurchasesMerchandise

inventoryCash

salesCashSaleCreditSaleC2相關(guān)分錄Purchase現(xiàn)購：Dr:MerchandiseInventory（以下簡稱M/I）Cr:Cash賒購：Dr:M/ICr:AccountsPayable（以下簡稱A/P）發(fā)生與購貨相關(guān)的運(yùn)輸費(fèi)，支付現(xiàn)金，應(yīng)該直接增加存貨成本Dr:M/ICr:Cash在付款前發(fā)生購貨退回或折讓Dr:A/PCr:M/I支付購貨欠款并取得現(xiàn)金折扣Dr:A/PCr:CashM/I在付款后取得現(xiàn)金回扣（refund）Dr:CashCr:M/I發(fā)生銷售退回：Dr:SalesReturnsandAllowancesCr:A/RDr:M/ICr:COGS

注意：(1)每次發(fā)生銷售業(yè)務(wù)或者銷售退回業(yè)務(wù)的時(shí)候，一定要記得考慮增加或者減少銷售成本！(2)SalesReturnsandAllowances就是一個(gè)固定的賬戶名稱，不要拆開寫。收回應(yīng)收款項(xiàng)并給與折扣：Dr:CashSalesDiscountsCr:A/R給予現(xiàn)金折扣（cashrefund）Dr:SalesReturnsandAllowancesCr:Cash由于這里只是給予現(xiàn)金折扣，而沒有發(fā)生退貨，因此不需要調(diào)整相關(guān)的M/I和COGS的金額。Exercise5-91ChillerDr:MerchandiseInventory 2,800 Cr:AccountsPayable 2,800SellerDr:A/R2,800Cr:Sales2,800Dr:COGSxxxCr:M/Ixxx2ChillerDr:AccountsPayable 2,800 Cr:MerchandiseInventory56(2800×2%） Cash 2,744SellerDr:Cash2,744SalesDiscounts56Cr:A/R2,8003ChillerDr:Cash 98(100×(1-2%)) Cr:MerchandiseInventory 98SellerDr:SalesReturnsandAllowances98Cr:Cash98因?yàn)檫@里只是給予現(xiàn)金返回，而沒有發(fā)生退貨，因此seller在這里不需要調(diào)整M/I和COGS

4ChillerDr:MerchandiseInventory 140 Cr:Cash 1405ChillerDr:AccountsReceivable 3,024Cr:Sales 3,024Dr:CostofGoodsSold 1,512 Cr:MerchandiseInventory 1,5126 ChillerDr:SalesReturnsandAllowances 205 Cr:AccountsReceivable 205Dr:MerchandiseInventory 115 Cr:CostofGoodsSold 115這里因?yàn)榘l(fā)生了退貨，所以要調(diào)整M/I和COGS對(duì)于退貨方來說Dr:A/P205Cr:M/I205Exercise5-23、Creditterms:2/10,n/60借款日期：thelastdayofthediscountperiod還款日期：thelastdayofthecreditperiod所以借款期限=60-10=50天借款本金=30,000×（1-2%）=29,400年息=29,400×8%=2,352日息=2,352÷365=6.44借款利息=6.44×50=322因?yàn)檎劭凼∠碌腻X=30,000×2%=600省下的凈額=600-322=278Chapter6SpecificIdentificationWheneachitemininventorycanbeidentifiedwithaspecificpurchaseandinvoice,wecanusespecificidentificationtoassigncosts.First-in,First-out(FIFO)AssigncoststobothinventoryandCOGSassumesthatinventoryitemsaresoldintheorderacquired.Last-in,First-out(LIFO)Assigncostsassumesthatthemostpurchasesaresoldfirst.WeightedAverageThismethodrequiresthatweusetheweightedaveragecostperunitofinventoryatthetimeofeachsaletoassigncosts.Problem6-1AGrossProfit=Sales-COGS

GrossMargin=GrossProfit/Sales*100%

GrossMarginforFIFO

=45,030÷106,500×100%=42.28%

5. ThemanagerwouldlikelyprefertheLIFOmethodsincethismethod’sgrossprofitisthelargestat$50,525.Thiswouldgivethemanagerthehighestbonusbasedongrossprofit.

LowerofCostorMarket(LCM)Accountingprinciplesrequirethatinventorybereportedatthemarketvalueofreplacinginventorywhenmarketvalueislowerthancost.LCMtowholeLCMtocategoriesLCMtoitemsProblem6-2AFinancialStatementEffects

ofInventoryErrorsChapter7SpecialJournalsSalesJournalPurchaseJournalCashReceiptJournalCashDisbursementJournal答題建議：先做generaljournal,判斷哪些要放入specialjournal，再做specialjournal.Exercise7-4分錄Nov3Dr:M/I3,500Cr:A/P3,500Nov7Dr:A/R1,015Cr:Sales1,015Dr:COGS923Cr:M/I923Nov9Dr:Cash3,375Cr:NotesPayable3,375Nov13Dr:Cash4,675Cr:Capital4,675Nov18Dr:Cash261Cr:Sales261Dr:COGS147Cr:M/I147Nov22Dr:A/P3,500Cr:Cash3,500Nov27Dr:Cash995SalesDiscounts20Cr:A/R1,015Nov30Dr:SalaryExpenses1,750Cr:Cash1,750Chapter8CashOverandShort現(xiàn)金盈余或短缺PettyCashBankReconciliationCashOverandShort當(dāng)實(shí)際持有的現(xiàn)金數(shù)額與現(xiàn)金的賬面價(jià)值存在差異時(shí)，需要對(duì)現(xiàn)金的賬面價(jià)值進(jìn)行調(diào)整，所使用的科目就是cashoverandshort.情景1：某筆銷售，記錄銷售額是550元，但是實(shí)際收到的現(xiàn)金是555元，則Dr：Cash555Cr：Sales550CashOverandShort5

情景2：某筆銷售，記錄銷售額是550元，但是實(shí)際收到的現(xiàn)金是540元，則Dr：Cash540CashOverandShort10Cr:Sales550PettyCashEstablishingapettycashfundDr:PettyCashCr:CashReimbursementofpettycashDr:ExpensesCr:Cash

可以理解為以下2個(gè)分錄的合并分錄：

（1）Dr：ExpensesCr:PettyCash

（2）Dr:PettyCashCr:CashIncreasingordecreasingthepettycashfundIncreasing:Dr:PettyCashCr:CashDecreasing:Dr:CashCr:PettyCashExercise8-4EstablishmentofthepettycashfundonJan.1Dr:PettyCash

350Cr:Cash350ReimbursementofthepettycashfundDr:PostageExpense

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