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Date Posted: 01:29:44 10/06/01 Sat
Author: 克里馬科斯
Subject: Re: Branch a/c
In reply to: 儀 's message, "Branch a/c" on 04:51:18 09/12/01 Wed

我想請問, 在branch a/c 的normal loss and adnormal loss
>是怎樣的區別, 同時那一個需要放落 adjustment a/c and
>p/l a/c ?
>當同一時間有normal and adnormal damage,
>為什麼只有adnormal 的差額放落adjustment a/c,
>而normal則不是?
>如果題目有allowance, 應否放在branch stock a/c?
>是不是每一題branch, 都有normal wastage ?
>THANKS!

正常損失的入法:

借 分店調整 貸 分店存貨

非正常損失的入法:

借 分店調整 (加成)
借 損益 (成本)
貸 分店存貨 (售價)

分店的正常損失是分店的責任,所以便和分店的利潤融合在一起。

分店的非正常損失並非分店責任。所以便於總公司的利潤內出現。

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