初存+進貨-末存=COGS
初存少計3,000,COGS低估3,000 淨利高估3,000
末存少計5,000,COGS高估5,000 淨利低估5,000
因此合計是『淨利低估2,000』
5.期初存貨少計$3,000,期末存貨又少計$5,000,將使本期淨利: (A..-阿摩線上測驗