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點解??
About Account in F.7
2007-04-17 10:26 pm
Intra-group sales are $12M of which skeptik(is a name) has sold on $10m leaving $2m(1/6)Still in inventory at the year end.The cost of the sales made by hillusion(name) to skeptik was $9m giving hillusion a profit of $3M($12m-$9m).The unrealised element of this is $500000($3M*1/6)
回答 (2)
2007-04-17 11:12 pm
✔ 最佳答案
我個人對 realize and unrealize 的意思是 "真係賺左未", 自己賣比自己係假賺, 直至賣左比外人先係真賺, 例如: 假賺係 $1, 真賺係 $2, realize即假賺也變真賺, $2 之中有 $1 是張假賺變真賺.intra-group sale, 即係自己賣野比自己, holding 或 subsidary 在自己盤數好似有賺, 但係一做 consolidation 便要整走個 "profit(unrealized)"
在計數方面, 我會咁去理解, 每 1%貨(自己買自己的)賣出去, 就張 1% "unrealized profit" realized, 所以我張 12m 貨賣左 10m, 即係餘下 2m, 即餘下 2/12 = 1/6, 即餘下 1/6 total unrealized profit = 1/6 * 3m
2007-04-21 2:23 am
From your question, Hillusion sold $9m stock to Skeptik for $12m, to earn $3m.
Skeptik sold out $10m stock, left $2m stock on inventory, i.e. from the point of view of the Group, 1/6 was kept at inventory at year end. If the profit attrbutable to the stock is not eliminated in the group, the Group profit is overstated.
The total sales of the two companies are $22m, but s a group on consolidation level, intra-sales of $9m are eliminated under consolidation, i.e.
Dr. Sales $9m
Cr. Cost of sales $9m
Also, the intra-group profit also also needed to be elminated. Hillusion made a profit of $3m, but actuall the group had sold out only 5/6 and kept 1/6 as invetory, and so the profit was not realized :
= $3m * 1/6 = $500,000, consolidation entries are required
Skeptik sold out $10m stock, left $2m stock on inventory, i.e. from the point of view of the Group, 1/6 was kept at inventory at year end. If the profit attrbutable to the stock is not eliminated in the group, the Group profit is overstated.
The total sales of the two companies are $22m, but s a group on consolidation level, intra-sales of $9m are eliminated under consolidation, i.e.
Dr. Sales $9m
Cr. Cost of sales $9m
Also, the intra-group profit also also needed to be elminated. Hillusion made a profit of $3m, but actuall the group had sold out only 5/6 and kept 1/6 as invetory, and so the profit was not realized :
= $3m * 1/6 = $500,000, consolidation entries are required
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