成管會101年地特三等 -- 預算 問題 - 會計

By Lucy
at 2013-07-22T11:16
at 2013-07-22T11:16
Table of Contents
[101地特三等] 選擇題
甲公司相關預算資料如下,其彈性預算中之營業淨利金額(即下表中?)應為:
實際結果 彈性預算差異 彈性預算 主預算
銷貨量 2,464 2,380
銷貨收入 145,376 2,464(不利)
變動成本 66,640
固定成本 28,980 ?
營業淨利 62,090 35,000
(A) 37,688 (B)47,208 (C)49,868 (D)59,430
考選部的答案是(A)37,368
但我左思右想百思不得其解
請問是否有大大佛心來的願意跟我說怎麼算呢??
謝謝~~~
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