Principles of Financial Accounting · 免费预览
永续盘存制下商品销售的记录
在永续盘存制下，每笔销售都会产生两笔分录：按售价确认收入，按存货成本确认销货成本；而当客户提前付款或退回货物时，销售折扣和销售退回则调整收入方。
1. The twin entries of every sale
The twin entries of every sale
2. Sales discounts
Sales discounts
3. Sales returns and allowances
Sales returns and allowances
4. Contra revenue and net sales
Contra revenue and net sales
5. The second sales entry
Under the perpetual system, what does the second entry at each sale accomplish?
6. Contra revenue purpose
Why are sales discounts and sales returns recorded in contra revenue accounts instead of being netted directly against sales revenue?
7. Return of merchandise
A customer returns goods with a 1,000 dollar selling price that cost the seller 700 dollars. Under the perpetual system, which pair of entries applies?
8. Net sales computation
Gross sales for the month are 100,000 dollars, sales discounts are 2,000 dollars, and sales returns and allowances are 3,000 dollars. What are net sales?
9. Gross profit per sale
Goods with a cost of 14,000 dollars sell for 20,000 dollars. Compute the gross profit on the sale in dollars, number only.
10. Discount on the sale
A customer pays a 20,000 dollar invoice within the 2 percent discount window. Compute the sales discount in dollars, number only.