中會問題 - 會計

By Joe
at 2020-08-04T22:00
at 2020-08-04T22:00
Table of Contents
https://i.imgur.com/hUrmjgl.jpeg
第一題債務協商有重大差異 算出來新負債是3853329
所以有利益4000000-3853329=146671
再加上利息費用240000 所以淨利減少146671-240000=93329
答案為D 那為何第二題答案不是D而是C?
https://i.imgur.com/dixKCfD.jpeg
這題是加權平均+成本與淨變現價值孰低
在計算成本率的時候不是應該先排除淨減價嗎
為什麼別人寫的詳解 成本率=71.13%(成本202000/284000)
不是應該是202000/298400?
(這幾題都是109年高考3級)
--
第一題債務協商有重大差異 算出來新負債是3853329
所以有利益4000000-3853329=146671
再加上利息費用240000 所以淨利減少146671-240000=93329
答案為D 那為何第二題答案不是D而是C?
https://i.imgur.com/dixKCfD.jpeg
這題是加權平均+成本與淨變現價值孰低
在計算成本率的時候不是應該先排除淨減價嗎
為什麼別人寫的詳解 成本率=71.13%(成本202000/284000)
不是應該是202000/298400?
(這幾題都是109年高考3級)
--
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會計
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