作者maersksea (平衡计分卡)
看板Accounting
标题Re: [问题] 归纳成本法与变动成本法
时间Sun Dec 27 22:40:55 2009
: 1.What is the cost of Venture's end-of-period finished-goods
: inventory under the variable-costing method?
($400,000 + $200,000 + $120,000) ÷100,000 = $7.2 (unit cost)
(100,000－90,000) ×$7.2 = $72,000 (ending inventories)
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: 2.Calculate the company's variable-costing net income.
($15－$7.2) ×90,000 － $250,000 － $300,000 － $45,000 ＝ $107,000
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: 3.Calculate the company's absorption-costing net income.
$(400,000 + 200,000 + 250,000 + 120,000) ÷100,000 = $9.7
($15－$9.7) ×90,000 － $300,000 － $45,000 ＝ $132,000
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有错误请指正，谢谢!!
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1F：→ tina1022:我第2题算法跟你不一样耶!! 12/28 14:07
2F：→ tina1022:$15*90000-120000-45000-250000-300000=635000 12/28 14:09
3F：→ tina1022:第3题应该为3300000 12/28 14:10