存貨累積影響數 - 會計

By Jacob
at 2010-10-11T15:25
at 2010-10-11T15:25
Table of Contents
題目:本年起存貨計價方法自「先進先出法」改為「加權平均法」,若於往年提早實施新法
則本年期初存貨應減少$24000,對本期純益影響?
解答:存貨計價方法改變之累積影響數為24000,使本期純益減少24000
想法:因估計變動使期初存貨減少24000,故使本期銷貨成本減少24000,本期淨利
應增加24000,本期純益理應也應該增加24000,請各位大大幫忙解惑一下,
為何最後會使本期存益減少?
謝謝。
--
則本年期初存貨應減少$24000,對本期純益影響?
解答:存貨計價方法改變之累積影響數為24000,使本期純益減少24000
想法:因估計變動使期初存貨減少24000,故使本期銷貨成本減少24000,本期淨利
應增加24000,本期純益理應也應該增加24000,請各位大大幫忙解惑一下,
為何最後會使本期存益減少?
謝謝。
--
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會計
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