[問題] 期末存貨-96中興

[willie1987 (威力是也)]

 Sunny Corporation uses the period inventory system.At Dec.31,2006,the of the
company's fiscal year,a physical count of inventory reveal an ending inventory
balance of $320,000.The following items were not included in the physical
count:

 Goods held on consignment at Marie Corporation                    $23,000

 Merchandise shipped to a customer on 12/30 f.o.b. destination      12,000
 (merchandise arrived at customer's location on 1/3/07)

 Merchandise shipped to a customer on 12/29 f.o.b. shipping point    6,000
 (merchandise arrived at customer's location on 1/2/07)

 Merchandise purchased from a supplier,shipped f.o.b. destinastion  24,000
 on 12/29,in transit at year-end

Sunny's 2006 ending inventory should be:

    (a.)$320,000
    (b.)$379,000
    (c.)$355,000
    (d.)$332,000

這題我不知道答案為何.....我的算法是320000-23000+6000+24000=327000
但沒這個答案...哪裡錯了我也不知道ˊˋ  那就有請高手來幫忙解答了!!!
拜託了感恩!!!

p.s  哪裡可以找到95.96年中興中會跟成會的答案阿...跪求~~ˊˋ

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◆ From: 123.0.215.158
推 smiercch:S公司原本就沒有將這些列入存貨，所以只會有加項的調整項
→ smiercch:1跟2應該都仍屬於S的存貨，故答案應為320k+23k+12k=355k
推 cle031:同上xd
→ willie1987:1不是承銷品嗎.2不是目的地交貨嗎?為什麼都要加回去!?
推 ric0127:1.寄銷 2.S公司是賣方
→ willie1987:ok了改