作者willie1987 (威力是也)
看板Accounting
标题[问题] 会计原则变动之累积影响数
时间Fri Dec 4 14:42:34 2009
During 206.X Corp.decided to change from the FIFO methed of inventory valuati-
on to the weighted-average methed.Inventory balabce under each methed were as
follows:
FIFO weighted-average
Jan.1 2006 $71000 $77000
Dec.31 2006 79000 83000
X's income tax rate is 30%
According to SFAS 154.in its 2006 financial statements.what amount should X
report as the cumulative effect of this accounting change?
(A)$2800(B)$4000(C)$4200(D)$0
答案:D
我的算法是77000-71000=6000 6000-6000*30%=42000 但是答案是0
我想问一下为什麽他的累积影响数是"0"...他不是会计变动吗!? 还是我哪里观念错了@@"
请纠正我吧~感恩!!!
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1F：推 cle031:我算的也是4200~XD 12/04 23:26