火災存貨損失的算法 - 會計
By Freda
at 2014-01-12T17:48
at 2014-01-12T17:48
Table of Contents
A公司於6/30發生火災,倉庫存貨幾乎全毀,經搶救後,存貨估計殘值為$25,000。下列為
該公司有關紀錄:
期初存貨 $75,000
進貨1~6月,包括
6月29日FOB起運點
交貨的在途存貨
$38,000 $398,000
銷貨 $480,000
若以銷貨成本表達的毛利率為25%,則存貨的損失為?
--------------------------------------------------
398,000 - 38,000 = 360,000
75,000 + 360,000 - 480,000(1-25%) = 75,000 = 未發生火災時6/30的存貨價值
75,000 - 25,000 = 50,000 = 火災損失
請問我的算法/答案正確嗎?
感謝!
--
該公司有關紀錄:
期初存貨 $75,000
進貨1~6月,包括
6月29日FOB起運點
交貨的在途存貨
$38,000 $398,000
銷貨 $480,000
若以銷貨成本表達的毛利率為25%,則存貨的損失為?
--------------------------------------------------
398,000 - 38,000 = 360,000
75,000 + 360,000 - 480,000(1-25%) = 75,000 = 未發生火災時6/30的存貨價值
75,000 - 25,000 = 50,000 = 火災損失
請問我的算法/答案正確嗎?
感謝!
--
Tags:
會計
All Comments
By Ivy
at 2014-01-14T22:14
at 2014-01-14T22:14
By Rebecca
at 2014-01-15T10:09
at 2014-01-15T10:09
By Bennie
at 2014-01-18T03:19
at 2014-01-18T03:19
By Damian
at 2014-01-19T14:23
at 2014-01-19T14:23
By Wallis
at 2014-01-22T21:59
at 2014-01-22T21:59
By Connor
at 2014-01-24T20:16
at 2014-01-24T20:16
Related Posts
問一題現金流量表
By Hedy
at 2014-01-11T22:34
at 2014-01-11T22:34
問一題現金流量表
By Genevieve
at 2014-01-11T21:09
at 2014-01-11T21:09
張仲岳老師會計課本比較
By Daniel
at 2014-01-11T02:37
at 2014-01-11T02:37
高會-庫藏股法疑問
By Jacob
at 2014-01-10T20:57
at 2014-01-10T20:57
四欄式銀行調節表之退票
By Tristan Cohan
at 2014-01-10T19:16
at 2014-01-10T19:16