作者willie1987 (威力是也)
看板Accounting
标题[问题] 关於存货方面2题选择题
时间Wed Dec 30 23:18:59 2009
1.The inventory account of L.Co. at Dec.31 2005.inclued the following items
inventory amount
Merchandise out on consignment at sales price $20000
(including markup of 40% on selling price)
Goods purchased.in transit(shipped f.o.b.shipping point) 12000
Goods held on consignment by L 10000
Goods out on approval(sales price $7600.cost $6400) 7600
Based on the above information.the inventory account at Dec.31 2005.should be
reduced by
(A)$19200 (B)$27600 (C)$31200 (D)$23200
答案:(A).....这题我看不太懂题目的内容ˊˋ
2.D.Inc.is a calendar-yaer corporation.Its financial statement for the yaers
2007 and 2006 contained errors
2007 2006
ending inventory $3000 overstated $8000 overstated
depreciation expense $2000 understated $6000 overstated
Assume that no correcting entries were made at Dec.31 2006.Ignoring income
taxes.retained earnings at Dec.31 2007 be overstated or understated ?
(A)$1000 understated (B)$5000 overstated (C)$5000 understated
(D)$9000 understated
答案:(A)...我的答案是2007年末存高估>NI高估.折旧低估>NI高估 所以我选(B)
但解答的答案似乎是把2006的折旧低估算近来..
折旧费用不是只能在当期认列吗...所以我不太懂为什麽答案是(A)
以上两题...有请高手解答了...拜托了感恩!!!
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1F：推 jantin:大哥 第二题问的是R/E的高/低估数 12/31 00:21
2F：→ cle031:第一题的答案我也算不出来@@~第二题它是问保留盈余喔 12/31 00:25
3F：→ willie1987:我知道是保留盈余...但NI多少保留盈余不是就多少吗@@" 12/31 00:32
4F：推 vance0519:N/I会结转保留盈余，但是不是N/I多少 R/E就多少 12/31 00:34
5F：→ aiko3508:第一题 1.委托代销:成本成本12,000+加价8,000 12/31 00:50
6F：→ aiko3508: 2.起运点交货 12/31 00:51
7F：→ aiko3508: 3.寄销品:10,000 12/31 00:52
8F：→ aiko3508: 4.销货承诺:成本6,400+利润1,200 12/31 00:54
9F：→ aiko3508:所以1 3 4 不算在存货的金额就是19,200 12/31 00:55
10F：推 cle031:对吼!!!没看到reduce!!!! 12/31 01:22
11F：→ willie1987:喔喔!我了了!!!不过第3个应该是说承销品吧.我记得寄销 12/31 01:36
12F：→ willie1987:品列为存货.承销品不列入...老师是这麽交的@@" 12/31 01:36
13F：推 aiko3508:更正1.寄销品 3.承销品 12/31 08:27