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商業與管理 大學

想要求解大學初會這一題 練習了很多次 但還是會錯 想請教解題的觀念 因我覺得自己是題目沒有懂

II. The trial balance of Drysdale Company shown below does not balance. DRYSDALE COMPANY Trial Balance June 30, 2025 Errors Correct Debit Credit Debit Credit Cash £2,600 £540 £2,600 Accounts Receivable £7,600 £540 7,600 Supplies 600 Equipment £8,300 + £700 8,300 Accounts Payable £9,766 - £252 -- £225 £9,766 Share Capital-Ordinary 1,952 Dividends £1,500+ £300+ £300 1,500 Service Revenue £15,200+ £279 15,200 Salaries and Wages Expense 3,800 Maintenance and Repairs Expense 1,600 Totals £26,000 £26,918 An examination of the ledger and journal reveals the following errors: 1. Each of the above listed accounts has a normal balance per the general ledger. 2. Cash of £170 received from a customer on account was debited to Cash £710 and credited to Accounts Receivable £710. 3. A dividend of £300 was posted as a credit to Dividends, £300 and credit to Cash £300. 4. A debit of £120 was not posted to Salaries and Wages Expense. 5. The purchase of equipment on account for £700 was recorded as a debit to Maintenance and Repairs Expense and a credit to Accounts Payable for £700. 6. Services were performed on account for a customer, £310, for which Accounts Receivable was debited £310 and Service Revenue was credited £31. 7. A payment on account for £225 was credited to Cash for £225 and credited to Accounts Payable for £252. (@4×10 + 合計1%,41%) 2

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商業與管理 大學

求解!如果選擇接受合作 該怎麼算合作後的利潤增長? 會計科目不是很了解!

□ 1/3 博溫腳踏車公司 1983 年 5 月,博溫公司的行銷部門負責人李副總經理正在思索前天高檔公司採 購梁經理的提議。高檔公司是美國西北部一家平價百貨公司,目前成長快速,開始使 用自有品牌的商品銷售,梁先生是高檔公司運動器材部門的採購經理,他希望博溫公 司替高檔公司做OEM之腳踏車,高檔公司計畫將博溫公司生產的腳踏車取名為『挑 戰者』。 博溫公司已經有四十年歷史,在 1983 年,公司生產十種腳踏車,從小孩的訓練 車到成人的十二段變速跑車,每年的銷售額約一千萬美元,財務報表見表一。博溫公 司的產品銷售,主要是透過運動器材店、以及腳踏車專賣店,從沒有透過百貨公司經 銷。博溫公司的腳踏車品質與價格,都在平均水準以上(中高級產品),但卻不是最 高級產品。美國自行車市場區隔,詳見附錄一。 資產 現金 應收帳款 存貨 廠房設備淨值 資產總額 表一、博溫公司財務報表 資產負債表 1982 年 12 月 31日 銷售 銷貨成本 銷貨毛利 銷管費用 稅前淨利 所得稅 稅後淨利 $342 1,359 2,756 3.635 $8,092 -1- 負債與股東權益 應付帳款 應付費用 短期負債 長期負債 損益表 1982 年 股東權益 負債與股東權益總額 個案 (千美元) $10,872 8,045 2,827 2.354 473 218 - $255 (千美元) $512 340 2,626 1.512 4,990 3.102 $8.092

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