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Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決 
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會計~計算期末存貨和銷貨成本
Apr 12th 2014, 07:05

A：
期末存貨：($1,000*4.8+$3,000*5.2)= $20,400
銷貨成本：($5,000*4.0+4,000*4.2+7,000*4.5+4,000*4.8)=87,500

B:
($5,000*4.0+4,000*4.2+7,000*4.5+5,000*4.8+3,000*5.2) / (5,000+4,000+7,000+5,000+3,000)=107,900/24,000=每單位價格
期末存貨：(107,900/24,000)*4,000=17,983
銷貨成本：107,900-17,983=89,917

參考資料 本人有修過會計

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