第六章存貨與銷(xiāo)貨成本

1、第六章存貨與銷(xiāo)貨成本第六章存貨與銷(xiāo)貨成本是非題1.非2.是3.非4.是5.是6.非7.是8.是9.非10.是11.非12.非13.是14.非15.是16.非17.非18.是19.是20.非21.是22.非23.非24.是25.是26.非27.非28.是29.是30.是31.是32.非33.是34.非35.非36.是37.是38.非39.是40.非41.非42.非43.是44.非45.是46.非47.是48.是49.非選擇題50.C 51.A 52.B 53.A 54.E 55.B 56.E 57.E 58.E 59.A 60.A 61.A 62.E 63.B64.A 65.B 66.C 67.

2、D 68.A 69.C 70 C71.E 72.C 73.E 74.D 75.B 76.A 77.B 78.C 79.A 80.B 81.C 82.A 83.B 84.B 85.C 86.E 87.C 88.C 89.A配合題90. 1. c, 2. g, 3. e, 4. b, 5. i, 6. f, 7. h, 8. a, 9. j, 10. d 91.1. i, 2. d, 3. f, 4. h, 5. a, 6. g, 7. e, 8. c, 9, j, 10. b 問(wèn)答題101. 存貨錯(cuò)誤存貨錯(cuò)誤銷(xiāo)貨成本銷(xiāo)貨成本淨(jìng)利淨(jìng)利低估 期初存貨.低估高估低估 期末存貨.高估低估高估 期初存貨.

3、高估低估高估 期末存貨.低估高估102. 1.第一年第二年第三年$347,600$379,650$443,900$ 85,000$ 91,050$ 98,350= 4.09= 4.17= 4.51 2. 該公司存貨管理的效率隨著銷(xiāo)貨的增加而增加，這表示其存貨管理為正面的103. 1.days 133= 365 x $495,000$180,000 days 146 = 365 x $375,000$150,000 days 184365x $238,000$120,000 第三年第二年第一年2. 該公司的存貨周轉(zhuǎn)天數(shù)有遞減的現(xiàn)象，.這表示該公司在存貨周轉(zhuǎn)上有相當(dāng)正面的管理，以讓其存貨數(shù)量與顧客

4、需求可以相互謀和 104.1 x $360 =$ 3602 x $390 =7805 x $420 =2,10015 x $450 =6,7505 x $480 = 2,400$12,390105. 進(jìn)貨銷(xiāo)貨餘額日期單位每單位總額單位每單位總額單位每單位總額5/1380$15$5,700380$15.00$ 5,7005/5270$17$4,590650$15.83$10,2905/10400$15.83$6,332250$15.83$ 3,9585/20300$22$6,600550$19.20$10,5585/25400$19.20$7,680150$19.20$ 2,878106. 進(jìn)貨

5、銷(xiāo)貨餘額日期單位單位總額單位單位總額單位單位總額成本成本成本7/1380$15$5,700380$15$ 5,700380$15$ 5,700270$20 5,4007/5270$20$5,400650$11,1007/9380$15$5,700120$20 2,400150$20$ 3,0007/14300$24$7,200150$20$ 3,000300$24 7,200450$10,2007/20150$20$3,000100$24 2,400200$24$ 4,8007/30250$30$7,500200$24$ 4,800250$30 7,500450$12,300107. 進(jìn)貨銷(xiāo)貨

6、餘額日期單位單位總額單位單位總額單位單位總額成本成本成本7/1380$15$5,700380$15$ 5,7007/5270$20$5,400380$15$ 5,700270$20 5,400650$11,1007/9270$20$5,400230$153,450150$15$ 2,2507/14300$24$7,200150$15$ 2,250300$24 7,200450$ 9,4507/20250$24$6,000150$15$ 2,25050$24 1,200200$ 3,4507/30250$30$7,500150$15$ 2,25050$241,200250$30 7,500450

7、$10,950108.進(jìn)貨銷(xiāo)貨餘額日期單位單位總額單位，單位總額單位，單位總額成本成本成本1/1100$10$1,0001/540$12$480100$10$1,000 40$12 480140$1,4801/1060$10$60040$10$ 400 40$12 48080$ 8801/1570$13$910 40$10$ 40040$12480 70$13 910150$1,7901/2540$10$400 30$12$ 36010$12120 70$13 910100$1,270109. 3月. 16現(xiàn)金 ($16 x 40).640銷(xiāo)貨.640銷(xiāo)貨成本 ($40 x 10).40016

8、商品存貨.400110.1.期末存貨 (定期盤(pán)存, FIFO):10 單位， X $8.$802.期末存貨 (定期盤(pán)存, LIFO):10單位， X $6.$603.期末存貨 (永續(xù)盤(pán)存, FIFO):10 單位， X $8.$80111.產(chǎn)品手上單位數(shù)每單位成本總額市價(jià)總額成本LCM by 市價(jià)LCM by 產(chǎn)品849.100$10$11$1,000$1,100$1000842.7516141,2001,0501,050847.601413840780780860.401620 640 800 640$3,680$3,730$3,490 (a) LCM,所有存貨的估計(jì) = $3,680 (b

9、) LCM, 每一產(chǎn)品個(gè)別存貨的估計(jì)= $3,470112.1.產(chǎn)品成本總額總額LCM市價(jià)A .$ 50$ 60B. 400 350C. 350 385總額.$800$795$7952.產(chǎn)品故別項(xiàng)目A .$ 50B. 350C. 350總額.$750113. 期初存貨. $ 34,000進(jìn)貨.118,000可供銷(xiāo)貨之商品.$152,000銷(xiāo)貨成本 ($140,000 x 70%). 98,0002月10日估計(jì)的存貨. $ 54,000114. 以成本以零售可供銷(xiāo)貨之商品:期初存貨.$20,224$ 31,600進(jìn)貨淨(jìng)額. 59,508 97,000可供銷(xiāo)貨之商品.$79,732$128,600

10、成本比率: $79,732/$128,600 = 62%以零售計(jì)之銷(xiāo)貨 . 89,000以零售計(jì)之期末存貨.$ 39,600期末存貨成本 ($39,600 x 62%).$24,552115. $500,000 - $280,000 = $220,000 毛利.$220,000/$500,000 = 44% 116.1.期初存貨.$148,600$ 245,200進(jìn)貨淨(jìng)額. 677,400 1,229,800可供銷(xiāo)貨商品之成本.$826,000$1,475,000成本-零售比為 56%.2.銷(xiāo)貨.$1,200,000以零售價(jià)格計(jì)之期末存貨.$ 275,000估計(jì)的期末存貨成本 (56% x $275,000).$154,000117. 銷(xiāo)貨淨(jìng)額: ($885,000 $9,700) $875,300期初存貨.$112,500進(jìn)貨.520,000進(jìn)貨退回與折讓.(5,000)進(jìn)貨運(yùn)送成本. 4,500可供銷(xiāo)貨之商品成本.$632,000銷(xiāo)貨成本 ($875,530 x 60%). 5