會計pastpaper Q

2007-05-11 9:29 pm
06 #7
The club start selling rackets as from 1 Dec 2005. All purchases and sales were for cash. The rackets were sold at a profit of $20500 during the 4 months.
(sales of rackets is $48900, purchase of rackets is $30600)

我想問點揾amount of racket stock? Ans 話48900 - 20500 + 30600, 但係唔係應該48900 - 28400 + 30600 咩?
28400 係cost of original rackets(48900-20500=28400), 如果用番T account 揾,唔係應該48900 - 28400 + 30600 咩?

回答 (1)

2007-05-11 11:04 pm
✔ 最佳答案
sale 48900
less:cost of goods sold
purchases 30600
less:closing stock X Y
---------- ----------
gross profit 20500

PS: Y=30600-X

from above equation,X will be 2200....so that is my answer...
from the "correct ANS" and your ans, the amount of stock is 59000 and 51100.which is bigger than purchase,IS IT POSSIBLE?


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