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Date Posted: 03:37:52 10/16/01 Tue
Author: Climacus
Subject: Re: unrealised profit
In reply to: gipgip 's message, "unrealised profit" on 06:49:13 10/15/01 Mon

>我想問branch a/c既unrelised profit點計呀?!
>同埋係trading p/l /c branch column係咪一定以selling
>price 計算?咁如果closing stock and opening stock is at
>cost,駛唔駛轉做selling price 呀?

未實現利潤的計法類似呆帳準備。先寫承上餘額於貸方(用分店期初存貨的加成),再填餘額轉下於借方(用分店期末存貨的加成),最後借方貸方的差額便寫在總行的損益帳內。

分行內期初期末存貨一定要用售價。

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