Re: [考題] 想請問這次的合庫幾題考題
※ 引述《zara0612 (za)》之銘言:
: 【1】17.夏天公司於100 年5 月5 日發生火災,70%的存貨遭到損毀,當年第一季的銷貨
: 毛利率為30%,第二季之相關資料如下:期初存貨$180,000,進貨$1,200,000,銷貨收
: 入$2,000,000,銷貨退回$80,000,以毛利法估計火災損失之存貨成本為多少?
: (1)$25,200 (2)$36,000 (3) $42,000 (4) $60,000
: 請問25,200要怎麼算出來呢?
這題我太粗心被婊,來回一下解解悶...
公式
期初存貨 + 本期進貨 = 銷貨成本 + 期末存貨
依據本題給的資訊
期初存貨 + 本期進貨 = 1380000
銷貨成本 = 銷貨淨額 * (1-毛利率)
銷貨成本 = (2000000 - 80000) * 70%
= 1344000
依公式可以算出,期末存貨 = 1380000 - 1344000
= 36000
這題婊的地方就在這邊...
題目說〝70%〞的存貨遭到損毀
所以36000還要再乘70%,才是正確答案25200。
錯在這種陷阱,只能說自己蠢...
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