如何計算這題會計

2008-03-24 10:50 pm
At the end of Year 1, Wong has to look at the various alternatives open to him:
(a) Keep the business, nut reduce prices for Year 2. Sales will be $240,000 but gross profit percentage on sales will fall to 13 per cent. Wages will increase by $2,500 and new equipment bought of $9,000, the remaining expenses and other items stay t the same figures.
(b) Sell the business immediately at the balance sheet values as shown plus $20,000 for goodwill. Wong could obtain a permanent job for himself at a salary of $2,000 per annum. He could invest his money, at the same risk he incurred in business, at 5 per cent per annum.

( c ) Do not sell the business, but increase prices for Year 2. The gross profit percentage on sales will be 20 per cent. Sales will be $100,000. Wages of sales assistants would fall to $3,900 and other expenses will be reduced to $5,200. All other items will remain the same.
You are required to examine each proposal and advise Wong.

回答 (1)

2008-04-02 8:10 pm
✔ 最佳答案
(a) Trading&p&L
Gross Profit 31,200
Less : Expenses
Wages 6,700
Other Expenses 1,200
Equipment 900
Deprn : Bldg 1,200
Equipment 900
Motor Van 1,200 20,600
Net Profit 10,600
參考: 教科書


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