作者willie1987 (威力是也)
看板Accounting
标题[问题] 关於期末存货的判断
时间Sat Feb 13 00:38:30 2010
The inventory account of L.Co. at Dec.31 2004.included the following items:
inventory amount
Merchandise out on consignment at sales price
(including markup of 40% on selling price) $40000
Goods purchased.in transit
(shipped f.o.b. shipping point) $24000
Goods held on consignment by L. $20000
Goods out on approval
(sales price:$15200.cost:$12800) $15200
Based on above information.the inventory account at Dec.31 2004.should be
reduced by
(A)$38400 (B)$55200 (C)$62400 (D)$46400
答案:(C) 我个人的算法是40000*40%+20000+(15200-12800)=38400
但答案却加入了24000...我不明白...
之前也有类似的题目但高点的解答是没有加入"Goods purchased.in transit"
所以大家认为答案是多少呢!? 我是觉得是(A)..@@"
那麽就有请高手帮忙解答了~拜托了感恩!!!
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1F：推 z789789:a 吧 答案应该是误植了 02/13 00:46
2F：推 d9321003:答案是A阿 02/13 07:49
3F：→ willie1987:OK~thanks 02/13 17:23