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小 發表於 2015-11-9 10:38 PM (第 3083 天) 顯示全部帖子
BAFS2013 Q8question
item(iii)::Total sales amount shown in the sales journal for 2012 amounted to $625942. Gross profit was $230191 for 2012. However, it was then discovered that a sales invoice of 2012 for $14000 had been omitted from the records of the books.
provided information opening inventory for 2012 $79680
closing inventory for 2012 $162936
想問下計算inventory turnover 嘅時候點解答案會系:
【(625942+14000)-(230191+14000)】/【(79680+162936)/2】=3.26times
甘嘅話,$14000咪會變成冇出現過?一件貨嘅selling price等於cost of goods sold?
求解
[ 本帖最後由 457299 於 2015-11-9 10:42 PM 編輯 ]
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