但係宜家講緊long run
根據 MV = PY呢條式
V同Y係long run既情況下係constant既
姐係%change in M = %change in P
而Y就係real output
PY先係nominal output
所以any change in money supply will lead to the same proportional change in price level
反之亦然
就唔關Y事既
於是B就唔係答案
回復 72#宗-__-
咦唔係wor
我都搞亂左..
classical QTM & incorrect既話
B先係答案
因為% change in M = %change in P (price level)
掉轉因果關係都岩
而唔係% change in M = % change in PY (nominal output)-.-
呢條題目係咩練習黎? 書定坊間?
Correction of Errors/Depreciation
The sale of a motor car for for $2500 was credited to sales account. The cost of the motor car was $7500. Full provision for depreciation on the motor car had been made.
Show the journal entries to correct the above error.
Dr Sales $2500 就一定架啦
(Ver. 1)但Full provision for depreciation係指$7500全部
(Ver. 2)定係7500-2500剩返既數$5000係累積折舊?
Ver. 1:
Dr Sales $2500
Dr Accumulated Depreciation of Motor Car $7500
Cr Motor Car $7500
Cr Profit on Disposal $2500
Ver. 2:
Dr Sales $2500
Dr Accumulated Depreciation of Motor Car $5000
Cr Motor Car $7500
回復 75#刺客先生
凡係見到呢類depre (sales of NCA = disposal) & corr of errors既混合題目
通常都係要還原番成個disposal既entries出黎
再還原番個sales a/c咁樣既
CE好多情況都係咁 當然我唔排除有例外
full provision for depreciation = NCA既cost
轉一轉字眼既 可以叫fully depreciated motor car
所以呢架motor car既depreciation就係$7500
果$2500就只係話你知公司賣呢架motor car既時候收左幾多錢番黎架姐
就同depre無關既
所以完整既corr就係咁:
Dr Sales $2500
Dr AD - Motor car $7500
Cr Profit and loss - Gain / Profit on disposal $2500 (你可以揀寫gain定profit 意思最緊要)
Cr Motor car $7500
簡單黎講 姐係ver.1係岩既
我見你gain on disposal個entry冇寫profit and loss
唔知你係漏左定懶得寫啦
我照話番你知 正式做既時候就一定要加番係前面
因為呢個entry係入落income statement profit and loss a/c呢個部份
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發表於 4-5-2013 20:07:39
