ปั ญหาเกี่ยวกับมาตรฐานการบัญชี ปั...
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1.
1.
1.1. 1.2.
2.
2.1. 2.2.
3.
2.
11 1. 2.
3.
15,000
1.
15,000 15,000 15,000 15,000
2
2.
15,000 15,0000
4.
500 U$
800 U$
5.
1 Perpetual Dr.
2
xx xx
2 Periodic Dr. xx xx xx xx
Cr.
Cr.
6.
DR. CR. Dr. Cr.
...50 Dr.
Cr.
7.
1. 2. 3.
1. 2 (1) Periodic Inventory Method ( )
(2) Perpetual Inventory Method
(
) 2. 8.
12 RATE 42 RATE .. 46 500 US RATE = 39 US = 40
(-) 1 US 12 2546 31 2546 10 2547 1. 12 .. 2546 Dr. 19,500 19,500 : 38 39 41
1 US : 1 US 39 40 42
Cr.
500 US x 39 = 19,500 31 .. 2546 Cr. 500
Dr. 500
500 US x (40-39) = 1 Dr. 20,000 1,000 21,000 500 US x 42 = 21,000 12 2546 Dr. Cr.
2.
19,000 19,000
Cr.
500 US x 38 = 19,000 31 2546 Dr. 500 Cr. 500
500 US x(39-38) = 1 Dr. Cr. 20,500 20,000 500
500 US x 41 = 20,500 3. 2546 50
50 US 31 5 US 1 US = 45
10 US 1 US = 42 31 2546 () 50 US x 50 = 2,500
Dr. () Cr.
225 225
5 US x 45 = 225 Dr. 420 420 Cr. ()
= 55 )
10 US x 42 = 420 31 2547 ( 1 US Dr. 170 170
Cr.
( 31 2547) 45 US 1 US=55 9.
(50+5-10) = 45 x 55 = 2,475 2,305 = 170
1 0.
1. 2-4 2. 2.1
3. 2-3
2.2
40
1 1.
() *** ***
12.
75% 75 20
- 13.
32
7 1 (
1 )
14.
30 ,
( )
()
15.
... 50 16.
"
32
17.
10
-
32 18.
2
19.
2 2545
28 2545 B/L 5 2545 20.
() 21.
10 2544 )
( 5
22.
Leasing
Leasing
()
1.
2.
xxx xxx xxx xxx xxx xxx xxx
/
3. - -
23.
36 24.
2545) 25.
34 (
1.
2.
3.
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32
1. " "
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1.1.
1.2. 1.3.
2.
2.1. 2.2.
26.
1.
2. 20 27.
.. 1. 2.
Dr.
16
Cr. /
28.
20%
5
32
29.
32 54-55
3 0.
(.) 30 2542 . 31 2541
30 2542 30 2542
39
3 1.
3 2.
3 3.
1.
2.
3. (2)
4.
(3) (4)
21
3 4.
3 5.
2546
2543-2546
2546
3 6.
( )
70.1
/37.
(Treasury Stock)
( ) 38.
2544
)
( 5 10
/
39.
1 ..46 25.00 2546 :
150,000 100
1. 2. 150,000 ( 1
25 150,000 38 40.
38
1. ( 141 2. 1 4 ( 2) .. 2544) ( 119 139 .. 2535)
2
1 4
41.
( )
52 .. 2535
4 2.
37
4 3.
4 4.
4 5.
Dr / **** **** Cr
16 2544 .
3 %
3% Dr / *** *** ***
Cr /( )
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/
4.
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47.
()
48.
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51.
52.
5
53.
( Claim)
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6. ,
48
5 6.
5 1247-1273
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0-2547-5155
5 7.
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/ Computer /
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5 9.
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