⑶假設該公司適用之所得稅率為 20%，為求每月能達到$50,000 之稅後營業利益，在沒有任何存貨之規劃下，該公司每月需產銷若干單位？（8 分）

詳解 (共 2 筆)

政嘉

詳解 #2433717

2017/10/06

稅後利益50000=稅前利益62500增...

(共 111 字，隱藏中）

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必過

詳解 #6591935

2025/08/06

本題考點

1.由全部成本法轉為變動成本法

2.計算欲達到目標淨利之銷售數量

固定製造成本：216,000-11*16000=40,000

固定銷管費用：46,000-1.5*16,000=22,000

轉為變動成本法之差異11*（16,000-17,500)=(16,500)

[(20-1.5-11)*銷售數量-40,000-22,000-16,500]*0.8=50,000

銷售數量=18,800

一、英譯中：請將以下文章翻譯成中文（20 分） Many government websites are still too complicated and difficult to use, says the National Audit Office. It said the growth in online government services was "perhaps the most radical extension of access to public services as a whole for several decades." However, some of these sites were difficult to use, too "text-heavy" and filled with policy material that was irrelevant to the visitor, the NAO report said. It found, for instance, the average central government site had 17,000 pages - roughly equivalent to that of a large department store - yet most of their search engines "often fail to work satisfactorily." The report also found that up to a third of government websites may not meet standards for disabled or visually impaired people while, of the 3,400 forms available to download, only one in eight could be filled in and returned online. The report made the suggestion that "Government departments need to focus on under- standing the cost effectiveness of their websites and who uses them and why, so that they can better meet the needs of citizens."

題組內容

⑶假設該公司適用之所得稅率為 20%，為求每月能達到$50,000 之稅後營業利益，在沒有任何存貨之規劃下，該公司每月需產銷若干單位？（8 分）

詳解 (共 2 筆)

相關申論題

相關試卷

題組內容

⑶假設該公司適用之所得稅率為 20%，為求每月能達到$50,000 之稅後營業利益，在 沒有任何存貨之規劃下，該公司每月需產銷若干單位？（8 分）

詳解 (共 2 筆)

相關申論題

相關試卷

⑶假設該公司適用之所得稅率為 20%，為求每月能達到$50,000 之稅後營業利益，在沒有任何存貨之規劃下，該公司每月需產銷若干單位？（8 分）