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第一題. The 2001 income statement for McDonald's Corporation shows cost of goods. sold $3802.1 million and operating expenses (including depreciation exp
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收回商品時的應收分期帳款BV. =(400,000-120,000)*(1-30%). =192,000. 將上述BV與收回商品NRV相比,. 即得解。. 實際投入總成本:. 500,000+200,000+431,500+393,500. =1,525,000. 合約價款1,500,000-總成本
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