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借方和貸方到底是什么意思？有何關(guān)系？

借方和貸方是什么關(guān)系，借方是將錢和物嫁給別人，貸方是財(cái)物的使用者么

Losses with scrap value 2021-10-30 16:34:57

問題來源：

3. Losses with scrap value

Scrap is “Discarded material having some value”.

The scrap value of normal loss is usually deducted from the cost of materials.

The scrap value of abnormal loss (or abnormal gain) is usually set off against its cost, in an abnormal loss (abnormal gain) account.

Example: 3,000 units of material are input to a process. Process costs are as follows:

Material: $11,700

Conversion costs: $6,300

Output is 2,000 units. Normal loss is 20% of input.

The units of loss could be sold for $1 each.

Required: prepare a process account and the appropriate abnormal loss/gain account.

Solution:

Step 1: determine output and losses

 

 

units

Actual Loss 

3,000 units-2000units

1,000

Normal Loss

3,000units × 20%

600

Abnormal loss

 

400

Step2: calculate cost per unit of output and losses

Costs incurred

=

   ($11,700 - $600)+$6,300

=

$7.25 per unit

Expected output

       3,000 units × 80%

Scrap value of normal loss = 600*$1 = $600

Scrap value of abnormal loss = 400*$1 = $400

Step3: calculate total cost of output and losses 

 

$

Cost of output

2,000 units × $7.25

14,500

Normal loss

600 units ×$1

600

Abnormal loss

400 units × $7.25

2,900

Total cost

 

18,000

Step4: complete accounts(1)



Step4: complete accounts(2)



 



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瞿老師

2021-10-31 14:27:00 1614人瀏覽

哈嘍！努力學(xué)習(xí)的小天使：

不可以將借貸關(guān)系簡單理解為 “借方是將錢和物借給別人，貸方是財(cái)物的使用者”


借方是一種會計(jì)科目，顯示資產(chǎn)方的增加或負(fù)債方的減少;

對應(yīng)概念為貸方。
對于資產(chǎn)類、費(fèi)用類賬戶（如現(xiàn)金、銀行存款、材料、固定資產(chǎn)、應(yīng)收款、管理費(fèi)用、主營業(yè)務(wù)成本等），“借”就是加；

對于負(fù)債、所有者權(quán)益、收入類賬戶（如應(yīng)付款、長/短期借款、主營業(yè)務(wù)收入、實(shí)收資本、本年利潤等），“借”就是減。


每個(gè)努力學(xué)習(xí)的小天使都會有收獲的，加油！
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