作者willie1987 (威力是也)
看板Accounting
標題[問題] 關於存貨方面2題選擇題
時間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).....這題我看不太懂題目的內容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.折舊低估>NI高估 所以我選(B)
但解答的答案似乎是把2006的折舊低估算近來..
折舊費用不是只能在當期認列嗎...所以我不太懂為什麼答案是(A)
以上兩題...有請高手解答了...拜託了感恩!!!
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1F：推 jantin:大哥 第二題問的是R/E的高/低估數 12/31 00:21
2F：→ cle031:第一題的答案我也算不出來@@~第二題它是問保留盈餘喔 12/31 00:25
3F：→ willie1987:我知道是保留盈餘...但NI多少保留盈餘不是就多少嗎@@" 12/31 00:32
4F：推 vance0519:N/I會結轉保留盈餘，但是不是N/I多少 R/E就多少 12/31 00:34
5F：→ aiko3508:第一題 1.委託代銷:成本成本12,000+加價8,000 12/31 00:50
6F：→ aiko3508: 2.起運點交貨 12/31 00:51
7F：→ aiko3508: 3.寄銷品:10,000 12/31 00:52
8F：→ aiko3508: 4.銷貨承諾:成本6,400+利潤1,200 12/31 00:54
9F：→ aiko3508:所以1 3 4 不算在存貨的金額就是19,200 12/31 00:55
10F：推 cle031:對吼!!!沒看到reduce!!!! 12/31 01:22
11F：→ willie1987:喔喔!我瞭了!!!不過第3個應該是說承銷品吧.我記得寄銷 12/31 01:36
12F：→ willie1987:品列為存貨.承銷品不列入...老師是這麼交的@@" 12/31 01:36
13F：推 aiko3508:更正1.寄銷品 3.承銷品 12/31 08:27