100年三等地方政府公務人員考試 - 考試
By Steve
at 2013-04-22T21:13
at 2013-04-22T21:13
Table of Contents
7.甲公司於X1年初同時承接兩項長期工程,皆預計於X2年度完工,採用完工比例法,
相關資料如下:
工程A 工程B
合約總價 $1,500,000 $1,000,000
X1年間已發生成本 800,000 480,000
X1年底估計完工尚需成本 200,000 320,000
X1年間已請款金額 600,000 800,000
X1年間已收款金額 450,000 665,000
請問甲公司X1年底長期工程合約相關項目列示在流動資產與流動負債之餘額,何者正確?
(答案:(B)流動資產$885,000、流動負債 $200,000)
想法:
A應收 = 600,000 - 450,000=150,000
B應收 = 800,000 - 665,000=135,000
A在建工程 = 800,000 + 400,000 =1,200,000
B在建工程 = 480,000 + 120,000 =600,000
流動資產 = $150,000 +$135,000 + 1,200,000 +600,000=$2,085,000
流動負債 = 600,000 + 800,000 = 1,400,000
為何答案不是(D)流動資產$2,085,000、流動負債 $1,400,000呢?
請高手幫忙解惑!!!謝謝~
--
相關資料如下:
工程A 工程B
合約總價 $1,500,000 $1,000,000
X1年間已發生成本 800,000 480,000
X1年底估計完工尚需成本 200,000 320,000
X1年間已請款金額 600,000 800,000
X1年間已收款金額 450,000 665,000
請問甲公司X1年底長期工程合約相關項目列示在流動資產與流動負債之餘額,何者正確?
(答案:(B)流動資產$885,000、流動負債 $200,000)
想法:
A應收 = 600,000 - 450,000=150,000
B應收 = 800,000 - 665,000=135,000
A在建工程 = 800,000 + 400,000 =1,200,000
B在建工程 = 480,000 + 120,000 =600,000
流動資產 = $150,000 +$135,000 + 1,200,000 +600,000=$2,085,000
流動負債 = 600,000 + 800,000 = 1,400,000
為何答案不是(D)流動資產$2,085,000、流動負債 $1,400,000呢?
請高手幫忙解惑!!!謝謝~
--
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考試
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