[問題] 顧客忠誠計畫
看板Accounting作者gubixla (IIDX Resort Anthem!!)時間12年前 (2012/03/22 23:28)推噓7(7推 0噓 13→)留言20則, 10人參與討論串1/4 (看更多)
出處：會計學測驗題庫 Q&A 鍾棋湳
頁數：6-11
題目：
三洋便利商店推動一項顧客忠誠計畫，顧客每購買$100商品，
贈予１點的兌換券。每集20點可換取$100的商品。100年度該
商店共出售商品$2,500,000，共贈送顧客25,000的兌換券。該
商店估計會有75%的兌換券要求兌換，設100年度有12,000點提
出兌換商品，且知每兌換$100商品之成本$76，則100年度兌換
券利益若干？
(A)$18,800 (B)$19,000 (C)$19,200 (D)$19,400
答案：(C)
想法：
每一點兌換券的公允價值 = $100/20 = $5
故有$5 × 25,000 = $125,000 的遞延兌換收入
100年兌換收入 = $125,000 × 12,000/(25,000*75%) = $80,000
100年兌換費用 = (12,000/20)*$76 = $45,600
故100年兌換券利益 = $80,000 - $45,600 = $34,400
這樣就沒有答案了 XD
解答是說兌換券費用 = $80,000 * (76/100) = $60,800
請問為什麼我的算法不行呢？
計算兌換券費用的時候一定要根據成本比例計算嗎？
感謝～！！
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