16 甲公司存貨毛利率為30%,期初存貨$18,000,本期進貨$47,000,進貨退出$2,000,進貨運費$5,000,銷貨$63,000,銷貨運費$3,500,銷貨退
回$3,000,經實地盤點庫存存貨為$25,000,則估計存貨短少若干?
(A)$26,000
(B)$25,000
(C)$4,000
(D)$1,000
答案:登入後查看
統計: A(13), B(14), C(13), D(248), E(0) #527708
統計: A(13), B(14), C(13), D(248), E(0) #527708
詳解 (共 1 筆)
#771156
(63,000-3,000)X70%=42,000=銷貨成本
18,000+47,000-2,000+5,000=68,000=本期進貨
68,000-42,000>25,000 固期末存貨短少1,000
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