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Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
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採聯合基礎記帳,年底調整分錄
Mar 9th 2014, 17:39

請參考！

採聯合基礎記帳，年底調整分錄。

聯合基礎，又稱記虛轉實基礎，平時採現金基礎，期末採權責基礎調整。

6月15日預付一年廣告費$60,000

借：廣 告 費$60,000  (費用，虛帳戶)

　　貸：現　　金$60,000

12月31日將尚未發生的5.5個月費用，調整至下年度

借：預付廣告費$27,500  (資產，實帳戶)

　　貸：廣　告　費$27,500

$60,000/12月*5.5月=$27,500


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