FA20錯誤更正2 SDL-FA20-1 總結是非題

1.     購貨運費屬借記項目。

1.     Carriage inwards should be debit balance.

2.     暫記帳的結餘必定在借記。

2.     Suspense must be debit balance.

3.     暫記帳餘額越大，代表錯誤越多。

3.     The larger of the balance of suspense account, more errors incurred in the books.

4.    試算表平衡代表帳戶沒有出現錯誤。

4.    Trial balance agreement reflects no error in the books.

5.    暫記帳的結餘為借記時，屬資產帳。

5.    If the suspense account is debit balance, it should be classified as asset.

6.    若銷貨簿總額少計，要貸記「銷貨簿」。

6.    If sales journal understated, we should credit ‘Sales Journal’.

7.    漏記預付費用會出現暫記。

7.    Prepaid expense omitted will cause suspense account.

8.    漏記預付費用帳會出現暫記。

8.    Prepaid expense account omitted will cause suspense account.