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ហ៊ាន ពណ្ណរាយ ថ្នាក់ E2B1

Exercises E3-3 Conan Industries collected $100,000 from customers in 2010. Of the amount collected, $25,000 was from revenue earned on account in 2009. In addition, Conan earned $40,000 of revenue in 2010, which will not be collected until 2011. Conan Industries also paid $70,000 for expenses in 2010. Of the amount paid $30,000 was for expenses incurred on account in 2009. In additional, Conan incurred $42,000 of expenses in 2010, which will not be paid until 2011. Instructions (a) Compute 2010 cash-basis net income. (b) Compute 2010 accrual-basis net income. E3-3

សហគ្រាស Conan គ្ររមូលគ្រាក់ពីអតិថិជនាន$100,000កនុងឆ្ន២ ាំ ០១០។ កនុងចាំនួនលុយដែល

គ្ររមូលាន $25,000ានមកពីចាំណូលដែលគេជាំពាក់កនុងឆ្នាំ២០០៩។ គលើសពីគនេះConanរកចាំណូល ាន$40,000កនុងឆ្ន២ ាំ ០១០ ដែលConanមិនអាចគ្ររមូលរហូតែល់ឆ្នាំ២០១១។ សហគ្រាសConanក៏ានចាំណាយ$70,000សាំរារ់ឆ្នាំ២០១០។ ចាំនួនលុយដែលចាំណាយគនេះ$30,000 ធ្លារ់ានរង់គៅគលើថ្ថៃជាំពាក់កនុងឆ្នាំ២០០៩។ គលើសពីគនេះ Conanានចាំណាយ$42,000សាំរារ់ឆ្នាំ២០១០ ដែលមិនាច់រង់រហូតែល់ឆ្នាំ២០១១។ ចំល

យ ើ ៖ (a) Compute 2010 cash-basis net income Cash basis: Revenue Expenses Net income

100,000 (70,000) $ 30,000

(b) Compute 2010 accrual-basis net income

Revenue: Expenses:

100,000 - 25,000 + 40,000 = $ 115,000 70,000 - 30,000 + 42,000 = $ 82,000

Accrual basis: Revenue Expenses Net income

115,000 (82,000) $ 33,000


E3-3