關於期末存貨的判斷 - 會計

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) 我個人的算法是40000*40%+20000+(15200-12800)=38400
但答案卻加入了24000...我不明白...
之前也有類似的題目但高點的解答是沒有加入"Goods purchased.in transit"
所以大家認為答案是多少呢!? 我是覺得是(A)..@@"
那麼就有請高手幫忙解答了~拜託了感恩!!!


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