全年銷貨 $2,800,000,且毛利率 10%,即銷貨成本佔 90% = $2,520,000
期初存貨 + 本期進貨 - 本期銷貨成本 = 期末存貨
$550,000 + $2,450,000 - $2,520,000 = $480,000
→原期末存貨應剩 $480,000
→僅存 $175,000
→即遭竊 $480,000 - $175,000 = $305,000
20 甲公司第 8 年進銷記錄顯示:期初存貨$550,000,全年進貨$2,45..-阿摩線上測驗