6.年底存貨低估$17,000,損益表原列純損$34,000,則正確損益數字應為何?(不考慮所得稅)
(A)純損$51,000
(B)純益$17,000
(C)純損$17,000
(D)純益$51,000
答案:登入後查看
統計: A(222), B(44), C(921), D(50), E(0) #2920298
統計: A(222), B(44), C(921), D(50), E(0) #2920298
詳解 (共 5 筆)
#6048974
期初存貨+進貨-(進貨退出+進貨折讓)〕+進貨費用-期末存貨=銷貨成本
年底存貨低估17000→銷貨成本高估17000→淨利低估17000
期末損益表 純損34000 +淨利17000 =純損$17,000
期末損益表 純損34000 +淨利17000 =純損$17,000
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