ACCA F3 练习册中的一个问题Which of the following items could appear on the credit side of a sales ledger control account?1.cash received from customers2.irrecoverable debts written off3.increase in the allowance for receivables4.discount all

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ACCA F3 练习册中的一个问题Which of the following items could appear on the credit side of a sales ledger control account?1.cash received from customers2.irrecoverable debts written off3.increase in the allowance for receivables4.discount all
ACCA F3 练习册中的一个问题
Which of the following items could appear on the credit side of a sales ledger control account?
1.cash received from customers
2.irrecoverable debts written off
3.increase in the allowance for receivables
4.discount allowed
5.sales
6.credits for goods returned by customers
7.cash refunds to customers
2,4,6
实现收入时不是借receivables,贷sales ledger control account吗?为什么sales ledger control account,就等同于receivables这个科目

ACCA F3 练习册中的一个问题Which of the following items could appear on the credit side of a sales ledger control account?1.cash received from customers2.irrecoverable debts written off3.increase in the allowance for receivables4.discount all
sales ledger control account,就等同于receivables这个科目嘛.
1,2,4,6都是减少receivables的,是cr.
3,如果只是allowance的话,是不会write off的,仍然记在receivable里,做个provision.cr provision,而不是cr receivalbes,所以对receivable科目没有影响.(现在的F3教材仍然这么讲吗?现在P2的处理不一样了,不过我以前发现F3教材一直没按最新准则改编.)
5 sales,是增加receivabes,dr receivables,而不是cr.
7 cash refunds,cr cash,
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我觉得可能是你记错了
我用kaplan的书.上面第十章是这样写:(摘录)
book of prime entry包含有sales day book,每笔交易起初计入sale day book.这个并不是double entry系统 的一部分.之后周期性的“每天、周、月”会把sales day book上的sales总数加总.然后计入
dr sales ledger control account
cr sales
SLCA是double entry系统的一部分.(我的笔记后面记了个receivables,做题时一向视为二者相同)

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