[會計] 零售價法

[u4jp6 ()]

科目：會計

問題：                                   cost        retail
     inventory, 2/1/2010                 $180,000    $250,000
     purchases                          1,020,000   1,575,000
     net markups                                      175,000
     sales                                          1,705,000
     estimated normal shoplifting losses               20,000
     net markdowns                                    125,000

     Under the approcimate lower of average cost or market retail method,
the company's estimated inventory at December 31,2010 is?

我自己的想法：(180,000+1,020,000)/(250,000+1,575,000+175,000-125,000)=64%

              (1,875,000-20,000)-1705,000=150,000
                         ^^^^^^？
               150,000x64%=96,000-#

       shoplifting losses的20,000要擺在哪裡?



我不懂的地方：答案是90,000

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作者: dn96 (低恩玖陸) 看板: TransEcoAcc
標題: Re: [會計] 零售價法
時間: Sat Sep  5 22:24:57 2009

                 Cost              Retail

初存         $  180,000         $  250,000
進貨          1,020,000          1,575,000
淨加價                             175,000
淨減價                            (125,000)
             ___________        ____________
可銷商品     $1,200,000         $1,875,000
正常損耗                           (20,000)
銷貨                            (1,705,000)
                                ____________
末存                            $  150,000
                                ============


成本率=1,200,000/(1,875,000+125,000)=60%

末存成本=150,000*60%=90,000

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→ dn96:補充一下，把淨減價加回去是因為題目說要LCM
推 vance0519:推！