鐵特中會選擇19題 - 會計
By Puput
at 2015-06-17T00:19
at 2015-06-17T00:19
Table of Contents
【題目】： 甲公司X1 年初宣布將於六個月後關閉某一生產線，並解僱所屬之
100 名員之，該100 名員之若選選於生產線關閉出離職，可得到 $20,000 資遣給付，
若選選留下服務，至生產線關閉始離職，可得到 $60,000 資遣給付。若該公司於X1 年年初與第1 季季末均預期將
有40 名員之於生產線關閉出離職，60 名員之選選留下服務至生產線關閉始離職。若甲公
司應於X1 年第2 季認列與該生產線關閉有關之重組成本，則關於該資遣給付計，甲公司
應計入X1 年第一季本期淨利之費損金額為（不考慮所得稅影響）：
【答案】： 3,200,000
想請問有人知道這題怎麼算嗎?
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