The inventory account of Matson Company at December 31, 1998,
included the following items:
Inventory Amount
----------------
Merchandise out on consignment at sales price
(including markup of 40% on selling price) $15,000
Goods purchased, in transit(shipped F.O.B. shipping point) 12,000
Goods held on consignment by Matson 13,000
Goods out on approval(sales price $7,600, cost $6,400) 7,600
Based on the above information, the inventory account at December 31, 1998,
should be reduced by:
(a) $20,200 (b) $22,600 (c) $32,200 (d) $32,000
答案是(a)
但是我想了很久，還是解不出來 ....
麻煩會的人可以告訴我算法嗎!!! 謝謝您 !!
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