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* * * * * * * * * * * * * * 补记式余额调节法 * Most businesses use a payroll bank account to pay employees. This is known as a special-purpose fund. * When merchandise or services are sold on credit, an account receivable is established. Most accounts receivable are expected to be collected in 30 to 60 days; so, they are current assets. What’s the difference between accounts receivable and notes receivable? * 27 27 27 * 32 32 32 * Which indications can mean that the accounts will be uncollectible? * allowance for doubtful debts \ allowance for bad debts \ allowance for uncollectibles 等词组意义完全相同,表示坏账准备、呆账准备,可通用。 invoice\order\receipt\ticket\instrument\report\voucher\stub\draft 等词虽然均表示单据类,但意义差别较大,分别表示发票、订单、收据、单据、票据、凭证、存根、汇票等,含义是有区别的,不可通用。 * Due Date, Date of Note, Maker, Payee, Principal, Maker, Interest Rate * The amount that is due at the maturity or due date is called the maturity value. * 84 84 84 * 85 85 85 * 76 76 76 * 77 77 77 * Advantages of factoring the receivables * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Step 3: Calculate the estimated inventory at cost. Merchandise inventory, January 31, at cost ($30,000 x 62%) $18,600 Sales for January (net) 70,000 Merchandise inventory, January 31, at retail $ 30,000 Cost Retail Merchandise inventory, Jan. 1 $19,400 $ 36,000 Purchases in January (net) 42,600 64,000 Merchandise available for sale $62,000 $100,000 An Example of Retail Inventory Method Assets Current assets: Cash $ 19 400 00 Accounts receivable $80 000 00 Less allowance for doubtful accounts 3 000 00 77 000 00 Merchandise inventory at lower of cost (first-in, first-out method) or market 216 300 00 Metro-Arts Balance Sheet December 31, 2007 Northeast Pharmaceutical When preparing financial statement of 1996, Northeast Pharmaceutical recorded RMB 21,280,000 expenses as inventory cost, which carries
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