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Anonymous
Anonymous asked in 教育與參考考試 · 1 decade ago

存貨-帳外調整

台北公司平時帳上採先進先出法記帳,對外報告及所得稅申報則採後進先出法。該公司對外報告之期末存貨及銷貨成本,86年分別為$700,000及$2,000,000,87年則為$800,000及$2,400,000,其報表附註揭露86年及87年之LIFO Reserve各為$200,000及$220,000。試作:

(1)計算該公司87年帳載先進先出法下之期末存貨及銷貨成本各為若干。

(2)為將帳載先進先出法下之期末存貨及銷貨成本調整為後進先出法之期末存貨及銷貨成本,台北公司於期末借記「銷貨成本」,貸記「備抵後進先出存貨減少數」(Allowance to Reduce Inventory to LIFO),試說明「備抵後進先出存貨減少數」在資產負債表該如何分類?

以上是88政大會研考題,以下是我對第一小題的銷貨成本的解法:

$700,000+進貨-$800,000=$2,400,000

進貨=$2,500,000

($700,000+$200,000)+$2,500,000-($800,000+$220,000)=$2,380,000

懇請達人提供其餘問項的詳解,謝謝。

1 Answer

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  • 1 decade ago
    Favorite Answer

    你自己都把答案寫出來了,還看不出來嗎?

    87年先進先出法期末存貨就是 $800,000 + $220,000 = $1,020,000

    「備抵後進先出存貨減少數」是存貨的減項科目。

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