Репост из: 同佳於盡
其實可以簡單諗,
✅正確
(1)
Dr. Rental premium $60,000
Cr. Bank $60,000
年尾:12個月計今年,24個月計作 Prepayment
Dr. Rental expense $20,000
Cr. Rental premium $20,000
(2)
Dr. Rental deposit $30,000
Cr. Bank $30,000
(3)
第一步:記錄實際支付金額
Dr. Rental expense $150,000
Cr. Bank $150,000
第二步:
Adjustment:
effective rent for current fiscal year
= $15,000 x 34/36 x 12
= $170,000
Dr. Rental expense $20,000
Cr. Accrued expense $20,000
(記錄實際支付金額與 incurred amount 的差額)
❌ 錯誤:題目做了什麽?
Dr. Rental expense $240,000
Cr. Bank $240,000