求救一題選擇題 - 會計
By Liam
at 2016-01-07T09:51
at 2016-01-07T09:51
Table of Contents
這題小弟一直算不出來,是104年地方特考財稅的題目
7.甲公司今年應收帳款週轉率為20次,平均應收帳款餘額為$6,000,000。
公司預期明年的銷貨收入為今年的120%、預期毛利率為40%,
且預計存貨週轉率將可從每年的9次增加至每年12次,
則預期明年平均存貨降低多少?
(A) $0
(B) $2,400,000
(C) $2,666,667
(D) $4,000,000
答案是B
小弟的計算式如下,不知道哪裡出了問題?
今年銷貨收入=$6,000,000X20次=$120,000,000
今年銷貨成本=$120,000,000×60%=$72,000,000
今年平均存貨=$72,000,000÷9=$8,000,000
明年銷貨收入=$120,000,000×120%=$144,000,000
明年銷貨成本=$144,000,000×60%=$86,400,000
明年平均存貨=$86,400,000÷12=$7,200,000
預期明年平均存貨降低=$8,000,000-$7,200,000=$800,000
答案是$2,400,000
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By Vanessa
at 2016-01-09T08:47
at 2016-01-09T08:47
By Jack
at 2016-01-09T20:44
at 2016-01-09T20:44
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