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Date Posted: 17:17:26 04/22/01 Sun
Author: 克利馬科斯
Subject: Re: CONSIGNMENT
In reply to: 衡 's message, "CONSIGNMENT" on 09:55:06 04/21/01 Sat

>在一題中,consignee用bank draft來清數,要consignor俾bank
>charges,我以為這bank charges只為這bank draft而俾,不是這
>consignment的費用,所以不用入帳.
>但answer卻把它入落coosignment的dr
>[BANK CHARGE PROIVISION C/D]
>仲B/D落下一個FINANCIAL PERIOD,WHY?
這是一條很久以前的會考題目。這個寄賣損益帳是要分開兩個月來做,意題目內的日期,當亞倫把本票寄給張先生的時候,12元的銀行費用已出現,應處理為應付未付費用。答案內的做法是把應付未付費用結會損益帳來一起計算。當下一個月,看用正式支付後,即4月10日,再把費用填入損益的借方,便會和貸方的承上餘額抵消了,你習以看到雖然現金於4月10日才支付但費用卻是填入3月的寄賣損益帳內。

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