accounts 95年imcomplete record [復制鏈接]

95P1Q3
point 4: The insurance company agreed to pay $10260 for stock and $6300 for furniture and equipment in full settlement of N-Design's claim.

PS:all assets were destroyed.
bank statement 顯示公司用左7920買furniture and equipment(間公司開始營業:1.1.1994,做final accounts日期:31.12.1994)

making 所示, profit and loss account出現 fire loss- furniture and fittings(7920-6300=1620)

何解?

其實係咪depreciation黎?

引用第1樓21歲朗拿度於2007-01-15 21:07發表的“”:
其實係咪depreciation黎?

我未睇過條題目

以下都係估的



7920係你該年depreciate剩既furniture & equipment asset value
因為間公司係2006年頭開始營業

depreciate = 0
但係你比左第一年既depreciation cost 就減剩7920

因為你fire loss，一loss就會直接全數depreciate，原本係你既asset，但係你個asset都無左

所以

fire loss係loss 7920 on furniture & equipment

claim 有6300

P&L係會直接loss 7920-6300

係以expenditure book 入P&L既cost度

等我聽朝訓醒慢慢理解你講既野

其實我最唔明係點解佢聲稱係full settlement,但又賠唔足

full settlement
佢既意思係話,賠呢個數俾你當係俾晒批貨/fixed assets既數
即係你用番total 燒左既貨/fixed asstes減賠番既數~
差額擺p&l(loss)
我唔知你stock係咪賠足
但f&f就一定唔係賠足喇...

引用第1樓21歲朗拿度於2007-01-15 21:07發表的“”:
其實係咪depreciation黎?

佢有無話要做depre,冇就唔駛
正路應該唔駛,都燒左仲depre乜鬼
呢條冇記錯係要做兩間公司既數...

引用第4樓21歲朗拿度於2007-01-15 23:06發表的“”:
其實我最唔明係點解佢聲稱係full settlement,但又賠唔足

保險係無可能賠足架

FULL SETTLEMENT即係...「係咁多喇....無其他方面去賠償」

引用第7樓艾云於2007-01-15 23:53發表的“”:
保險係無可能賠足架
.......

呢樣真係按題目而定喎...唔係無可能架下話?
現實世界就冇可能俾足姐...

做咁舊冇乜用...改左syllabus..

引用第5樓kewell於2007-01-15 23:24發表的“”:
full settlement
佢既意思係話,賠呢個數俾你當係俾晒批貨/fixed assets既數
即係你用番total 燒左既貨/fixed asstes減賠番既數~
差額擺p&l(loss)
我唔知你stock係咪賠足
.......

stock係賠足

引用第9樓江川徹於2007-01-16 18:01發表的“”:
做咁舊冇乜用...改左syllabus..

都係果d野姐....

引用第7樓艾云於2007-01-15 23:53發表的“”:
保險係無可能賠足架
.......

我諗真係我理解錯喇

引用第9樓江川徹於2007-01-16 18:01發表的“”:
做咁舊冇乜用...改左syllabus..

改都係改左少少野...唔會變好多

照睇應該無depreciation
燒左7920 賠番6300..個差額好自然就係loss黎

年代久遠..已經唔太記得的Dr 同Cr既詳細步驟...