毛利法估期末存貨的問題 - 會計
By Linda
at 2010-08-07T20:43
at 2010-08-07T20:43
Table of Contents
我想到快崩潰了！
請解救我於水深火熱！！
謝謝！！！
某公司X4年初設立，X6年底全部存貨尚未盤點，忽遭火災，其帳冊所載如下列：
項目 X4年度 X5年度 X6年度
期初存貨 $ 67,000 $ 52,000
本年度購貨 $190,000 180,000 220,000
本年度銷貨 150,000 250,000 300,000
燒餘殘物標售得款 $1,500，保險公司賠償 $10,000，試根據過去二年算術平均毛利率計
算存貨損失，則存貨損失為：
(A)$185,000 (B)22,000 (C )$30,500 (D)$20,500
正確答案是(D )
感謝有緣人！
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