[問題] 關於存貨方面2題選擇題

看板Accounting作者willie1987 (威力是也)時間16年前 (2009/12/30 23:19)推噓4(4推 0噓 9→)

留言13則, 5人參與討論串1/2 (看更多)

1.The inventory account of L.Co. at Dec.31 2005.inclued the following items inventory amount Merchandise out on consignment at sales price $20000 (including markup of 40% on selling price) Goods purchased.in transit(shipped f.o.b.shipping point) 12000 Goods held on consignment by L 10000 Goods out on approval(sales price $7600.cost $6400) 7600 Based on the above information.the inventory account at Dec.31 2005.should be reduced by (A)$19200 (B)$27600 (C)$31200 (D)$23200 答案:(A).....這題我看不太懂題目的內容ˊˋ 2.D.Inc.is a calendar-yaer corporation.Its financial statement for the yaers 2007 and 2006 contained errors 2007 2006 ending inventory $3000 overstated $8000 overstated depreciation expense $2000 understated $6000 overstated Assume that no correcting entries were made at Dec.31 2006.Ignoring income taxes.retained earnings at Dec.31 2007 be overstated or understated ? (A)$1000 understated (B)$5000 overstated (C)$5000 understated (D)$9000 understated 答案:(A)...我的答案是2007年末存高估>NI高估.折舊低估>NI高估所以我選(B) 但解答的答案似乎是把2006的折舊低估算近來.. 折舊費用不是只能在當期認列嗎...所以我不太懂為什麼答案是(A) 以上兩題...有請高手解答了...拜託了感恩!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.57.123.62

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jantin

12/31 00:21, , 1^F

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cle031

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willie1987

12/31 00:32, , 3^F

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