會計幾題答案確認? - 金融業討論
By Aaliyah
at 2013-05-16T22:44
at 2013-05-16T22:44
Table of Contents
97彰銀
#12
丙公司有關資料如下:銷貨淨額180000,進貨運費4500,進貨折扣2500
期末存貨12000 假設銷貨毛利為銷貨淨額40%,則可供銷貨商品成本為?
答:b 96000 (a)84000 (b)96000 (c) 120000 (d)122000
銷貨成本=180000 * 60% =108000
初存+進貨 (進貨運費-進貨折扣)- 末存 =銷貨成本
x-12000=108000 可供銷貨成本應該是120000 c吧?
--
#12
丙公司有關資料如下:銷貨淨額180000,進貨運費4500,進貨折扣2500
期末存貨12000 假設銷貨毛利為銷貨淨額40%,則可供銷貨商品成本為?
答:b 96000 (a)84000 (b)96000 (c) 120000 (d)122000
銷貨成本=180000 * 60% =108000
初存+進貨 (進貨運費-進貨折扣)- 末存 =銷貨成本
x-12000=108000 可供銷貨成本應該是120000 c吧?
--
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