Re: [問題] 請問一下有關東吳會研所考題
※ 引述《vompugr (.....)》之銘言:
: 我想問一下,今年98年的會研所考試(3/1),其中有關中會的部份,有一題是錯誤更正的
: 題目,我想要問一下題目內容中有關那個個錯誤的意思?? 謝謝~~
不好意思,借你的標題問一下
關於此題的第二個錯誤更正事項,題目如下
Inventory has been shipped on consignment. These transactions have been
recorded as ordinary sales and billed as such on accounts.
At December 31, 2008, inventory billed and in the hands of consignees
amounted to $400,000. The percentage markup on selling price is 20%. Assume
that consigned inventory is sold the following year. The company uses the
perpetual inventory system.
此題多計的銷貨毛利,高點的答案是$66,667
我的想法是,既然是售價的加價率,多計的毛利不是就直接乘以加價率就好了嗎?
400,000*0.2=80,000
謝謝!
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