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求助解答会计基础题目！跪谢大神！
TiaCheng
4778 8
2014-07-13
On March 31, 2015, Cars, Inc. owes Preston Devices, one of its suppliers, $25,000 for previous purchases. During April 2015, Preston sells Cars devices with a sales price of $10,000 and a cost to Preston of $8,000. During April Cars pays Preston $12,000 against the amount owed to Preston. What is the effect of these April transactions on Preston's balance sheet?

  • Cash increased by $12,000; accounts receivable decreased by $2,000; inventory decreased by $8,000; retained earnings increased by $2,000.

  • Accounts receivable increased by $2,000; inventory decreased by $8,000; cash increased by $12,000; retained earnings increased by $12,000.

  • Cash increased by $12,000; retained earnings decreased by $2,000; inventory decreased by $10,000; accounts receivable decreased by $12,000.

  • Cash increased by $2,000; accounts receivable decreased by $2,000; inventory decreased by $8,000; retained earnings decreased by $12,000.


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wuqing001
2014-7-13 16:06:13
TiaCheng 发表于 2014-7-13 14:15
On March 31, 2015, Cars, Inc. owes Preston Devices, one of its suppliers, $25,000 for previous purch ...
第一个选项对的，现金增加12000，就是对方付的，库存减少8000，在销售是库存转化为成本，所以是8000，应收账款是减少了2000，因为这一次交易是10000元，对方付了12000所以会导致应收账款减少2000，留存收益增加2000，因为收入减去成本8000为2000
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TiaCheng
2014-7-13 16:18:51
wuqing001 发表于 2014-7-13 16:06
第一个选项对的，现金增加12000，就是对方付的，库存减少8000，在销售是库存转化为成本，所以是8000，应收 ...
非常感谢 我有个疑问~ 之前有个25000是account receivable, 不需要记录么
我以为Car公司付款12000，相当于decrease of account receivable by 12000
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TiaCheng
2014-7-13 16:27:46
wuqing001 发表于 2014-7-13 16:06
第一个选项对的，现金增加12000，就是对方付的，库存减少8000，在销售是库存转化为成本，所以是8000，应收 ...
另求此题~
Planet Music buys all of its inventory on credit. During 2015, Planet Music's inventory account increased by $10,000. Which of the following statements must be true for Planet Music during 2015?
It made payments of less than $10,000 to suppliers.  
It made cash payments of $10,000 to suppliers.  
It made more cash payments to its suppliers than it recorded as cost of goods sold.
It paid less cash to suppliers than it recorded as cost of goods sold.

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wuqing001
2014-7-13 18:26:42
TiaCheng 发表于 2014-7-13 16:18
非常感谢 我有个疑问~ 之前有个25000是account receivable, 不需要记录么
我以为Car公司付款12000，相当 ...
就是因为记录，所以结果才是这样的，本来发生了10000元的交易，应当付款10000，但是他付了12000，多付的2000就抵消了之前欠的25000中的2000，所以该账户减少2000
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wuqing001
2014-7-13 18:33:15
TiaCheng 发表于 2014-7-13 16:27
另求此题~
Planet Music buys all of its inventory on credit. During 2015, Planet Music's inventory ...
存货增加了10000，这一晚肯定是要欠钱的，但是企业要销售，所以肯定会有一部分库存转为成本销售出去了，所以欠的钱肯定不止10000元
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