不知道你得到解了沒 如果知道答案，麻煩correct我 :) ※ 引述《halaist (aby←)》之銘言： : Phillips Supply uses a periodic inventory system but needs to determine the : approximate amount of inventory at the end of each month without taking a : physical inventory. Phillips has provided the following inventory data: : Cost Price Retail Selling Price : Inventory of merchandise, June 30 $297,000 $494,000 : Purchases during July 220,000 403,000 : Goods available for sale during July $517,000 $897,000 : Net sales during July $250,000 ^^^^^^^^ 這應該是Retail Selling Price : 1. Estimate the cost of goods sold and the cost of the July 31 ending : inventory using the retail method of evaluation. : 2. Was the cost of Phillips inventory, as a percentage of retail selling : prices, higher or lower in July than it was in June? : (Round cost ratio to 2 decimal places and final answers to the nearest dollar : amount. Round percentage values to 2 decimal places. Omit the "$" and "%" : signs in your response.) : a. Cost ratio during July_ : Estimated cost of goods sold_ : Estimated ending inventory (at cost): : Cost of goods available for sale during July_ : Less: Estimated cost of goods sold (above)_ : Estimated ending inventory_ : b.It appears that the cost of Phillips' inventory as a percentage : of retail sales in July is lower than it was in June. : At June 30, the percentage was_% During July, however, the percentage : was only_% based upon Phillips' purchases. : 抱歉有點長 : 卡在part B : 謝謝 Cost Price Retail Selling Price Inventory of merchandise, June 30 $297,000 $494,000 Purchases during July 220,000 403,000 __________ ____________ Goods available for sale during July $517,000 $897,000 $517,000 / $897,000 = 57.64% (July) Net sales during July (250,000) ____________ Inventory of merchandise, July 30 $647,000 Ending Inventory at Cost: $647,000 x 57.64% = $372,931 Cost of Goods Sold: $517,000 - $372,931 = $144,069 而你卡在的B 因為這是Retail Method，所以六月的percentage = $297,000 / $494,000 = 60.12% 所以六月的％比七月的高。 --

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