[問題] 關於存貨方面2題選擇題

[willie1987 (威力是也)]

1.The inventory account of L.Co. at Dec.31 2005.inclued the following items
                                                       inventory amount
Merchandise out on consignment at sales price              $20000
 (including markup of 40% on selling price)
Goods purchased.in transit(shipped f.o.b.shipping point)    12000
Goods held on consignment by L                              10000
Goods out on approval(sales price $7600.cost $6400)          7600
Based on the above information.the inventory account at Dec.31 2005.should be
reduced by
(A)$19200 (B)$27600 (C)$31200 (D)$23200

答案:(A).....這題我看不太懂題目的內容ˊˋ

2.D.Inc.is a calendar-yaer corporation.Its financial statement for the yaers
2007 and 2006 contained errors
                            2007                 2006
ending inventory      $3000 overstated    $8000 overstated
depreciation expense  $2000 understated   $6000 overstated
Assume that no correcting entries were made at Dec.31 2006.Ignoring income
taxes.retained earnings at Dec.31 2007 be overstated or understated ?
(A)$1000 understated (B)$5000 overstated (C)$5000 understated
(D)$9000 understated

答案:(A)...我的答案是2007年末存高估>NI高估.折舊低估>NI高估 所以我選(B)
           但解答的答案似乎是把2006的折舊低估算近來..
           折舊費用不是只能在當期認列嗎...所以我不太懂為什麼答案是(A)


以上兩題...有請高手解答了...拜託了感恩!!!

--
※ 發信站: 批踢踢實業坊(ptt.cc) 
◆ From: 61.57.123.62
推 jantin:大哥 第二題問的是R/E的高/低估數
→ cle031:第一題的答案我也算不出來@@~第二題它是問保留盈餘喔
→ willie1987:我知道是保留盈餘...但NI多少保留盈餘不是就多少嗎@@"
推 vance0519:N/I會結轉保留盈餘，但是不是N/I多少 R/E就多少
→ aiko3508:第一題 1.委託代銷:成本成本12,000+加價8,000
→ aiko3508:       2.起運點交貨
→ aiko3508:       3.寄銷品:10,000
→ aiko3508:       4.銷貨承諾:成本6,400+利潤1,200
→ aiko3508:所以1 3 4 不算在存貨的金額就是19,200
推 cle031:對吼!!!沒看到reduce!!!!
→ willie1987:喔喔!我瞭了!!!不過第3個應該是說承銷品吧.我記得寄銷
→ willie1987:品列為存貨.承銷品不列入...老師是這麼交的@@"
推 aiko3508:更正1.寄銷品  3.承銷品