The shop adopts a periodic inventory system. The inventory on hand as at 30 June 2009 was valued at cost of $378,000. Their estimated selling price was $380,000 after adding in the promotional fees of $15,000.
我想問呢題應該點做?
對closing inventory/sales/expenses有咩影響?
account! periodic
2009-12-01 12:19 am
回答 (1)
2009-12-01 6:53 pm
✔ 最佳答案
1. 我覺得個問題應該係Perpetual Inventory System而唔係Periodic Inventory System.2. Promotional Fees 係 Selling and Distribution Expenses, 所以唔會計入Cost. 個問題其實想話你知 Net Realizable Value 低於 Cost ($380,000-$15,000=$365,000)。
3. 你埋數時候就要做到13,000 Provision for Stock, 而個Provision 就會變Expenses.
4. 最後: Closing Inventory : $365,000 Sales: 無變 Expenses: 多咗 $13,000
希望幫到你！
收錄日期: 2021-05-01 22:55:30
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20091130000051KK00728