Anonymous
Anonymous asked in 教育與參考考試 · 2 decades ago

會計題目...20點

除了跟我說答案...拜託請跟我說原因 麻煩各位了

這是輔大93年的轉學考題...

The following imformation pertains to the Cannady Corporation:

Beginning work-in-process inventory $ 50,000

Ending work-in-process inventory 48,000

Beginning finished goods inventory 180,000

Ending finished goods inventory 195,000

Cost of goods manufactured 1,220,000

What iscost of goods sold?

(A) 1,235,000

(B) 1,205,000

(C) 1,218,000

(D) 1,222,000

1 Answer

Rating
  • 小讚
    Lv 4
    2 decades ago
    Favorite Answer

    Beginning work-in-process inventory 期初在製品存貨

    Ending work-in-process inventory期末在製品存貨

    Beginning finished goods inventory 期初製成品

    Ending finished goods inventory 期末製成品

    Cost of goods manufactured 製成品成本

    直接材料+直接人工+製造費用=製造成本

    期初在製品存貨+製造成本-期末在製品存貨=製成品成本

    期初製成品+製成品成本-期末製成品=銷貨成本

    因此本題銷貨成本為

    180000+1220000-195000=1205000

    Source(s): ^^
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