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利息收入在借方(红字),怎么结转后,借贷不相等呢,请各位帮忙,谢谢!

苦宁势骏奇
2021/4/8 10:35:14
我的利息收入是6.34,财务费用(手续费)290,我的俩个分录是:(利息收入时)借:银行存款 6.34,借:财务费用 6.34(红字)
手续费时:借:财务费用 290,贷:银行存款290。
结转时:借本年利润 283.66,
贷:财务费用 283.66,但是丁字帐户借贷不相等,是怎么回事?

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  • 夜色神月璐

    2021/4/12 3:52:03

    【高顿ACCA小编】2015年ACCA考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点:资产负债表

    Balance Sheet

    ★Concept:

    List of an entity's assets, liabilities, and owners' equity as of a specific date. Also called the statement of financial position.

    ★Tips:

    1.A company's balance sheet, also called the statement of financial positon, reports 3 items: assets, liabilities, and stockholders' equity.

    2.The balance sheet is dated at the moment in time when the accounting period ends.

    3.Assets=Liabilities + Owners' Equity ★Sample:

    【single selection】Stuebs Company had total assets of $300,000 and total stockholders' equity of $100,000 at the beginning of the year. During the year assets increased by $50,000 and liabilities increased by $40,000. Stockholders' equity at the end of the year is( )

    A.$90,000

    B.$140,000

    C.$110,000

    D.$150,000

    Answer: B

    Explanation: Assets=Liabilities + Stockholders' Equity, the company's liabilities is $200,000($300,000-$100,000) at the beginning of the year.Assets is $350.000($300,000+$50,000) and liabilities is $240,000($200,000+$40,000) at the end of year. Therefore, Stockholders'Equity=Assets-Liabilities=$350,000-$140,000=$110,000.,000+$45,000+$180,000=$325,000

    本文由高顿ACCA编辑整理,转载请注明出处

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