可供銷貨商品成本=期初存貨+本期進貨+進貨成本期初存貨=5,220,000-5,000,000-60,000 =160,000本題期初存貨=期末存貨之80%期末存貨=160,000/20%=200,00期初存貨+本期進貨+進貨運費—銷貨成本=期末存貨銷貨成本=160,000+5,000,000+60,000-200,000=5,020,000
17 甲公司之期初存貨為期末存貨之80%,本期進貨$5,000,000,進貨運費..-阿摩線上測驗