CUHK FAA Thomas Cheung Secondary School - CE Principles of Accounts
Income and
Expenditure Accounts 收益與費用帳 - 2001 Q8
|
Bar takings酒吧銷貨 |
Security guards’ wages 警衛工資 |
|
Annual dinner 周年聚餐 |
Evenly 平均地 |
|
Income from investments 投資收益 |
Ascertained 確定 |
|
(i) |
Opening balances and Closing balances 期初結餘及期末結餘 |
|
(ii) |
At 31 December 1999, Cost of Equipment = 36,000 Accumulated depreciation = 19,500 New Equipment = 14,500 Depreciation for the year = (36,000 + 14,500) x 1/10 = 5,050 |
|
(iii) |
Profit from the sale of investments = 25,000 – 16,000 = 9,000 |
|
(iv) |
Cost of sales = opening stock + purchases – closing stock
Closing bar stock = Opening stock + Purchases – Cost of sales = 1,600 + 20,750 – 20,118 = 2,232 |
Total Debtors 應付帳款
|
2000 |
|
$ |
2000 |
|
|
|
1/1 |
Balance b/d 承上餘額 |
4,600 |
31/12 |
Receipts and payments
收入與支出帳 |
33,000 |
|
31/12 |
Bar takings 酒吧營業額 |
33,530 |
31/12 |
Balance c/d餘額轉下 |
5,130 |
|
|
|
38,130 ====== |
|
|
38,130 ====== |
Total Creditors 應付帳款
|
2000 |
|
$ |
2000 |
|
|
|
31/12 |
Receipts and Payments
收入與支出帳 |
21,350 |
1/1 |
Balance b/d 承上餘額 |
3,750 |
|
31/12 |
Balance c/d 餘額轉下 |
3,150 |
31/12 |
Purchases 購貨 |
20,750 |
|
|
|
24,500 ====== |
|
|
24,500 ====== |
Bar trading account for the year ended 31 December 2000 購銷帳至2000年12月31日止
|
|
$ |
$ |
|
Bar takings 酒吧營業額 |
|
33,530 |
|
Less: Cost of goods sold 減: 銷貨成本 |
|
|
|
Opening stock 期初存貨 |
1,600 |
|
|
Add: Bar Purchases 加: 酒吧購貨 |
20,750 |
|
|
|
22,350 |
|
|
Less: Closing stock 減: 期末存貨 |
2,232 |
20,118 |
|
Gross Profit 毛利 |
|
13,412 |
|
Less: Bar wages 減工資 |
9,500 |
|
|
Bar expenses 費用(1,850 + 295 – 230 ) |
1,915 |
11,415 |
|
Income and expenditure – bar profit 收益與費用帳 - 酒吧利潤 |
|
1,997 ===== |
(b)
Subscription 會費
|
2000 |
|
$ |
2000 |
|
$ |
|
1/1 |
Subscriptions in
arrears b/d 應收會費(去年) |
3,375 |
1/1 |
Subscriptions in
advance b/d 預收會費(去年) |
1,350 |
|
31/12 |
Income and expenditure 收益與費用帳 |
26,095 |
31/12 |
Receipts and payments 收入與支出帳 |
27,700 |
|
31/12 |
Subscriptions in advance c/d 預收會費(今年) |
1,650 |
31/12 |
Subscriptions in
arrears c/d應收會費(今年) |
2,070 |
|
|
|
31,120 ===== |
|
|
31,120 ===== |
Relax
Club 逍遙會
收益與費用帳2000年度至12
月31日止
Income and Expenditure Account for the year ended 31 December 2000
Income 收益
|
$ |
$ |
|
Subscriptions 會費 |
|
26,095 |
|
Profit from Annual Dinner 週年晚餐利潤 (36,585 – 26,743) |
|
9,842 |
|
Profit on sale of investments出售投資利潤 |
|
9,000 |
|
Income from investments 投資收入 |
|
545 |
|
Bar profit 酒吧利潤 |
|
1,997 |
|
|
|
47,479 |
Expenditure費用
|
|
|
|
Rent and rates租金及差餉 (15,250 +1,500 – 2,250) |
14,500 |
|
|
Electricity 電費 |
4,240 |
|
|
Security guards’ wages 保安員工資 |
17,000 |
|
|
Provision for depreciation on equipment 設備的折舊準備 (36,000 + 14,500) x 1/10 |
5,050 |
40,790 |
|
Surplus of income over expenditure 收益大於費用的盈餘 |
|
6,689 ===== |
C. 參照 (i), (iii), 收支帳
計算期初累積基金
Calculation of accumulated fund as at 1 January 2000
Assets資產 |
|
$ |
$ |
|
Equipment 設備 |
|
|
36,000 |
|
Less: Provision for depreciation 減: 折舊準備 |
|
|
19,500 |
|
|
|
|
16,500 |
|
Investment 投資 |
16,000 |
|
|
|
Bar stock 酒吧存貨 |
1,600 |
|
|
|
Prepaid rent 預付租金 |
1,500 |
|
|
|
Bar debtors 酒吧應收貨款 |
4,600 |
|
|
|
Subscriptions in arrears 應收會費 |
3,375 |
|
|
|
Cash 現金 |
1,960 |
29,035 |
|
|
|
|
|
|
Liabilities 負債 |
|
|
|
|
Subscriptions in advance 預收會費 |
1,350 |
|
|
|
Bar Creditors 應付貨款 |
3,750 |
|
|
|
Bar expenses 酒吧費用 |
230 |
5,330 |
23,705 |
|
Opening Accumulated fund 期初累積基金 |
|
|
40,205 ====== |
Relax
Club 逍遙會
資產負債表2000年12月31日 / Balance sheet as at 31 December 2000
Fixed assets 固定資產 |
Cost 成本 |
Provision for depreciation 折舊準備 |
Net book value 凈值 |
|
|
$ |
$ |
$ |
|
Equipment設備 (36,000 + 14,500) (19,500 + 5,050) |
50,500 ====== |
24,550 ====== |
25,950 |
|
|
|
|
|
Current assets 流動資產 |
|
|
|
|
Bar Stock 存貨 |
2,232 |
|
|
|
Prepaid rent 預付租金 |
2,250 |
|
|
|
Bar debtors 酒吧應收貨款 |
5,130 |
|
|
|
Subscriptions in arrears 應收會費 |
2,070 |
|
|
|
Cash 現金 |
14,357 |
26,039 |
|
|
|
|
|
|
|
Current liabilities 流動負債 |
|
|
|
|
Bar Creditors 應付貨款 |
3,150 |
|
|
|
Accrued bar expenses 應付酒吧費用 |
295 |
|
|
|
Subscriptions in advance 預收會費 |
1,650 |
5,095 |
20,944 |
|
|
|
|
46,894 ===== |
|
Financed by: 財務來源: |
|
|
|
|
Accumulated fund累積基金 |
|
40,205 |
|
|
Add: Surplus 加: 盈利 |
|
6,689 |
|
|
|
|
46,894 ====== |
|
END完