2017年4月3日月曜日

Cost of Goods Sold(CGS)　/　売上原価の算出の仕方を問う問題

The following is the information regarding A Corp.'s inventory account.

Inventory as at 12/31/20X1                          $ 80,000
20X2 Purchases                                             130,000
20X2 Write-off of obsolete inventory             25,000
Inventory as at 12/31/20X2                            40,000


The inventory written off became obsolete due to an unexpected and unusual technological advance by a competitor. In its 20X2 income statement, what amount should A Corp. report as cost of goods sold?


a.  $ 235,000
b.  $ 170,000
c.  $ 145,000
d.  $ 130,00






このパターンの問題はInventoryの箱を書いてやると簡単に求められる。
左にBeginningと入ってくる分の購入、右に出ていくCGSとWrite-offとEnding。
この左右が同じ額になるようにCGSを求めるので80K+130K-25K-40K=145K。
答は c.

 




投稿者 時刻:
ラベル:

1 件のコメント:

  1. gaellenjacopo2022年3月5日 1:12

    VGT - TITanium Properties
    VGT where is titanium found | A Complete ion titanium hair color Overview of the Company. leatherman charge titanium VGT is citizen titanium watch an internationally men\'s titanium wedding bands recognized and respected company based in the United Kingdom. Founded in 1985, VGT is a global

    返信削除

登録: コメントの投稿 (Atom)