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Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決 
現金基楚轉權責基礎
Jan 10th 2015, 08:04

本期應付利息增加200
=期末應付利息2,000 
-期初應付利息1,800 

應付未付
權責為已負債
現金為未付款 
故現金基礎純益比權責基礎純益多200

權責基礎純益49,800
=現金基礎純益50,000
-本期應付利息增加200     

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