Anonymous
Anonymous asked in 教育與參考其他:教育 · 8 years ago

會計計算問題 幫幫我~

請問這怎麼算呀? 麻煩幫我用中文解說 謝謝

Clear Clarinets has the following inventory data:

July 1 Beginning inventory 10 units at $120

5 Purchases 60 units at $112

14 Sale 40 units

21 Purchases 30 units at $115

30 Sale 28 unit

Assuming that a periodic inventory system is used, what is the amount allocated to ending inventory on a FIFO basis.

A. $3,644

B. $3,674

C. $7,696.

D. $7,706

Update:

不好意思 可以教我怎麼算嗎? 謝謝^_^

2 Answers

Rating
  • 8 years ago
    Favorite Answer

    Clear Clarinets has the following inventory data:

    只說豎笛(例如不提豎笛的備用零件等)它的存貨資料如下:

    July 1 Beginning inventory 10 units at $120

    七月一日 期初存貨10支每支120元

    5 Purchases 60 units at $112

    第5條登錄資料 購買60支單價112元

    14 Sale 40 units

    第14條登錄資料 銷售40支

    21 Purchases 30 units at $115

    第21條登錄資料 購買30支每支單價115元

    30 Sale 28 unit

    第30條登錄資料 銷售28支

    Assuming that a periodic inventory system is used, what is the amount allocated to ending inventory on a FIFO basis.

    假設採用了階段式存貨(登錄)系統,那麼依據先進先出法(FIFO 即First In First Out 先進先出),存貨最後算出來是多少金額?(ending inventory期末存貨金額)(選擇題)

    A. $3,644

    B. $3,674

    C. $7,696.

    D. $7,706

  • Lv 4
    8 years ago

    大謎壺大大已寫的粉清楚了說

    你還要人家教你怎麼算哦

    那你還要分錄嗎

    其實在先進先出的原則下

    (10*120+60*112+30*115)-(10*120+30*112+28*112)=

    11,370-7,696=3,674

    答案是B

    Source(s): 自己
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