節録其中:
At 31 December 2006 Chesham Ltd (Subsiary) had in stock goods transferred to it from Amersham Ltd(Parent) valued at $10,000. These had been charged to Chesham Ltd at 10 times their cost to Amersham Ltd.
Unrealised profit 為什麼會是 $9,000?
但我的見解是: selling price= 10,000x10 = 100,000
thus, selling price - cost=profit
100,000-10,000= 90,000
我計到90,000???
會計問題: Consolidation Adjustment
2008-04-11 8:55 am
回答 (1)
2008-04-12 12:18 am
✔ 最佳答案
The $10,000 already is the cost appeared in the books of Chesham Ltd. Chesham Ltd (Subsiary) had in stock goods valued at $10,000.But this value $10,000 is charged by Amersham Ltd at 10 times their cost. So, the cost of the goods in Amersham's books should be $10,000 / 10 = $1,000. The unrealised profit is then $9,000. This has to be eliminated for consolidation purposes.
You may have just misunderstand the statement sentence.
收錄日期: 2021-04-25 20:30:45
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https://hk.answers.yahoo.com/question/index?qid=20080411000051KK00124