下面是引用Skyline於2005-09-19 12:07發表的AL Principles of Accounts question:
其實stock 呢個account係點樣/點入????
點解多數TB個stock 係opening stock?
我唔識
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In fact, stock count has two methods.
one is periodic method. that means it counts the stock physically.usually at yearly basis
one is perpetual method. it keeps a continous record about the stock. It may ignore some stolen, obslete stock.
You ask about the opening stock in tb.
When you notice that there is a given closing stock figure under the trial balance(i.e additional information)
you can sure that the company is using periodic stock method.
Then you can realise that the stock figure in the trial balance is a opening figure.
