Lloyd plc acquired 80% of the Ordinary Shares of Cork Ltd on 1 January 2012
Lloyd plc’s sales were £90,000 on which a gross profit to sales margin of 25% was
earned. These sales include £20,000 to Cork Ltd, half the value of which had yet
to be resold by Cork Ltd.
如何計算Cost of sales?
[(75% x 90,000) + 80% (170,000 – 90,000)- 20,000 + (50% x 20,000 x 25%)] = 114,000
吾明以上的計算方法??
lcci level 3
2015-03-16 2:07 pm
回答 (1)
2015-03-25 6:53 pm
✔ 最佳答案
GP=25% of sales £90,000CoGS=(1-25%) of sales £90,000=75% x 90,000 (1)
Share of Cork’s CoGS to Lloyd=80% x (170,000 – 90,000) (2)
Internal sales=£20,000 which is deducted for not double counting (3)
For half of the internal sales NOT to be resold, GP become CoGS =(1-50%) x 20,000 x 25%=50% x 20,000 x 25% (4)
CoGS=(1)+(2)-(3)+(4)
收錄日期: 2021-04-11 21:04:47
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20150316000051KK00014