可售商品成本=$30,000+$250,000-$5,000+$2,200=$277,200, 可售商品售價=$53,000+$350,000-$7,000=$396,000,成本率=$277,200÷$396,000=70%, 期末存貨:零售價=$396,000-($345,000-$5,000)=$56,000,成本=$56,000×70%=$39,200。
海量公司年底有關存貨資料如下表,則採零售價法估計該公司之期末存貨成本價值為若干?..-阿摩線上測驗