期初存貨 + 本期進貨 + 進貨運費 = 可供銷貨商品成本
$160,000 + $5,000,000 + $60,000 = $5,220,000
25.已知期初存貨$160,000,本期進貨淨額$5,000,000,進貨運費$..-阿摩線上測驗