我有題Partnership account 問,你可否幫幫我.

2007-07-25 9:34 pm

The provisional net profit of the partnership for the year ended 31 March 2002 was 86010 but the following errors were discovered after the provisional accounts had been prepared:
1)on 31 march 2002 Philips took, for personal use, goods with a selling price of 5000,the partnership applies a uniform mark-up of 25% in order to obtain selling price.
答案係86010+4000,我不明白點解計返cost再加回net profit,我真的不明白,有人可以解釋給我知可以嗎??

回答 (1)

mltse988

2007-07-25 10:03 pm

✔ 最佳答案

It is easy because the stock is reduce $4000, so profit add $4000( it is personal use, not sell, so use cost)

Profit =Sales - (Cost -Stock)
Profit =Sales - (Cost -(Stock-4000))
Profit =Sales - (Cost -Stock +4000)
Profit =Sales - Cost +Stock -4000
Profit +4000=Sales-(Cost-Stock)
Profit=86010
so:86010+4000
Ok

2007-07-26 09:56:40 補充：
係Profit =Sales - (Cost -Stock),唔係sales-cost-stock=profit,即係成本(期初存貨本期購貨) -期末存貨=銷貨成本,現在Philips 攞咗$4000存貨自用,就是期末存貨 - 4000啦即係Profit =Sales - (Cost -(Stock-4000)),

2007-07-26 09:58:29 補充：
跟着就祗是折括號:Profit =Sales - (Cost -Stock 4000) Profit =Sales - Cost Stock -4000跟着就是互调及加回括號:Profit 4000=Sales-(Cost-Stock)跟着就是Profit=86010so:86010 4000若果還不明白,我就無法啦!

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