剛考的高會選擇第5題 - 會計
By Barb Cronin
at 2013-08-25T12:47
at 2013-08-25T12:47
Table of Contents
楚楚公司及其持股80%之子公司翰和公司X2年的個別淨利分別為$1,000,000及$850,000。楚楚公司將商品以成本的120%價格出售給翰和公司。楚楚公司於X1年及X2年銷貨予翰和公司的金額分別為$3,400,000及$3,600,000。截至X1年底及X2年底，翰和公司帳上購自楚楚公司的商品中分別有$720,000及$480,000尚未出售。X2年楚楚公司及翰和公司之合併淨利為何？
(A)$720,000(B)$1,712,000(C)$1,720,000(D)$1,850,000
請問該選哪個？
依新公報作法是$1,890,000吧？舊公報是合併淨利=控制權益淨利，所以選C，那這題算有爭議嗎？謝謝
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(A)$720,000(B)$1,712,000(C)$1,720,000(D)$1,850,000
請問該選哪個？
依新公報作法是$1,890,000吧？舊公報是合併淨利=控制權益淨利，所以選C，那這題算有爭議嗎？謝謝
--
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