米語会計用語 英語ができるからってわかるわけじゃないのよ！！！！！ ほとんどわからないのよ！！！！！！！(笑) 本題。 Factored AR とかなんとか問題が言っている。Factorは売るという意味。 この場合、ARを誰かに売った。だから買った人に、今後お金が入…

On July 1, year 1, Kay Corp. sold equipment to Mando Co. for $100,000. Kay accepted a 10% note receivable for the entire sales price. This note is payable in two equal installments of $50,000 plus accrued interest on December 31, year 1 an…

A note receivable bearing a reasonable interest rate is sold to a bank with recourse. At the date of the discounting transaction, the notes receivable discounted account should be Decreased by the proceeds from the discounting transaction …

Ace Co. sold to King Co. a $20,000, 8%, 5-year note that required five equal annual year-end payments. This note was discounted to yield a 9% rate to King. The present value factors of an ordinary annuity of $1 for five periods are as foll…

In XXX's year 2 single-step income statement, as Prepared by XXX's controller, the section titiled "Revenues" consisted of the following: Sales &250,000 Purchase discounts $3,000 Recovery of accounts written off $10,000 Total revenues $263…

Comprehensive Income = Net Income + other comprehensive income です。 某予備校の某先生のOCI~~というささやき声が耳から離れません。 そしてそれにばっかり気を取られて、OCIが何の略なのか、どの科目に現れるのか、といったことすべて、全く頭に入って…