LCCI corrected inventory value

又唔明4500同1800果條式,點解要咁計 答: 因為資料錯了。 看看: 1.)500 Screws, costing $0.10 each, had been included at $ 1.00 eachScrews value per unit overstated [5000 x($1-$0.10)]=45002.) 10,000nails , costing $0.20 per box of ten nails ,had been included at $0.20 per nail.錯誤: Nails value per unit overstated [(10000x$0.2)-(10000/10x$0.02 )]=1800 正確: Nails value per unit overstated [(10000x$0.2)-(10000/10x$0.2 )]=1800
Ans. 59200-4500-1800=52900 唔係好明D英文點解更正後, 題目應如下: 5,000 Screws, costing $0.10 each, had been included at $ 1.00 each, and 10,000nails , costing $0.20 per box of ten nails ,had been included at $0.20 per nail.中文的意思5千顆螺絲, 每顆成本為0.1元, 卻記錄成每顆1元; 鐵釘1萬顆, 每10顆為一盒的鐵釘, 每盒成本價為0.2元; 現卻記錄為每顆鐵釘為0.2元。 題外話(基本上, 可以忽略不理)筆者的廢話: 要在會計學上進步, 英語能力不能低。看看金庸小說中, 張無忌能夠在短時間內,成功修習張真人的太極拳和劍, 源於“乾坤大挪移” 的心法。同一道理, 在學習會計課程中, 英語正是心法, 英語能力欠佳, 是闖不過 “商法” , 更不用說具有難度的 “審計學” 。