[問題] 期末存貨-96中興

看板Accounting (會計)作者 (威力是也)時間16年前 (2010/02/23 23:49), 編輯推噓3(303)
留言6則, 4人參與, 最新討論串1/1
Sunny Corporation uses the period inventory system.At Dec.31,2006,the of the company's fiscal year,a physical count of inventory reveal an ending inventory balance of $320,000.The following items were not included in the physical count: Goods held on consignment at Marie Corporation $23,000 Merchandise shipped to a customer on 12/30 f.o.b. destination 12,000 (merchandise arrived at customer's location on 1/3/07) Merchandise shipped to a customer on 12/29 f.o.b. shipping point 6,000 (merchandise arrived at customer's location on 1/2/07) Merchandise purchased from a supplier,shipped f.o.b. destinastion 24,000 on 12/29,in transit at year-end Sunny's 2006 ending inventory should be: (a.)$320,000 (b.)$379,000 (c.)$355,000 (d.)$332,000 這題我不知道答案為何.....我的算法是320000-23000+6000+24000=327000 但沒這個答案...哪裡錯了我也不知道ˊˋ 那就有請高手來幫忙解答了!!! 拜託了感恩!!! p.s 哪裡可以找到95.96年中興中會跟成會的答案阿...跪求~~ˊˋ -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.0.215.158

02/24 00:06, , 1F
S公司原本就沒有將這些列入存貨,所以只會有加項的調整項
02/24 00:06, 1F

02/24 00:07, , 2F
1跟2應該都仍屬於S的存貨,故答案應為320k+23k+12k=355k
02/24 00:07, 2F

02/24 00:20, , 3F
同上xd
02/24 00:20, 3F

02/24 00:30, , 4F
1不是承銷品嗎.2不是目的地交貨嗎?為什麼都要加回去!?
02/24 00:30, 4F

02/24 13:04, , 5F
1.寄銷 2.S公司是賣方
02/24 13:04, 5F

02/24 22:57, , 6F
ok了改
02/24 22:57, 6F
文章代碼(AID): #1BW_Zi5m (Accounting)
文章代碼(AID): #1BW_Zi5m (Accounting)