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103身障特考-會計(存貨成本計算)
Dec 3rd 2014, 09:22
(1)依原題意作法
銷貨淨額380,000
=銷貨收入460,000
-銷貨折扣60,000
-銷或現金折扣20,000
銷貨成本266,000 =銷貨淨額380,000*成本率70%
期初存貨10,000
進貨成本330,000
=進貨380,000
+進貨運費20,000
-進貨折扣40,000
-進貨退回30,000
毀損存貨成本74,000
=期初存貨10,000
+進貨成本330,000
-銷貨成本266,000
(2)若題目改成本率30%則
銷貨淨額380,000
=銷貨收入460,000
-銷貨折扣60,000
-銷或現金折扣20,000
銷貨成本114,000 =銷貨淨額380,000*成本率30%
期初存貨10,000
進貨成本330,000
=進貨380,000
+進貨運費20,000
-進貨折扣40,000
-進貨退回30,000
毀損存貨成本226,000
=期初存貨10,000
+進貨成本330,000
-銷貨成本114,000
銷貨現金折扣是銷貨折扣的一種,通常不另外分
但若題目兩者都給,
應是”銷貨的現金折扣”記為”銷貨現金折扣”
“銷貨的非現金折扣”記為”銷貨折扣”
故應是題目錯誤
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