第六章存货与销货成本

1、第六章存貨與銷貨成本第六章存貨與銷貨成本是非題1.非2.是3.非4.是5.是6.非7.是8.是9.非10.是11.非12.非13.是14.非15.是16.非17.非18.是19.是20.非21.是22.非23.非24.是25.是26.非27.非28.是29.是30.是31.是32.非33.是34.非35.非36.是37.是38.非39.是40.非41.非42.非43.是44.非45.是46.非47.是48.是49.非選擇題50.C 51.A 52.B 53.A 54.E 55.B 56.E 57.E 58.E 59.A 60.A 61.A 62.E 63.B64.A 65.B 66.C 67.

2、D 68.A 69.C 70 C71.E 72.C 73.E 74.D 75.B 76.A 77.B 78.C 79.A 80.B 81.C 82.A 83.B 84.B 85.C 86.E 87.C 88.C 89.A配合題90. 1. c, 2. g, 3. e, 4. b, 5. i, 6. f, 7. h, 8. a, 9. j, 10. d 91.1. i, 2. d, 3. f, 4. h, 5. a, 6. g, 7. e, 8. c, 9, j, 10. b 問答題101. 存貨錯誤存貨錯誤銷貨成本銷貨成本淨利淨利低估 期初存貨.低估高估低估 期末存貨.高估低估高估 期初存貨.

3、高估低估高估 期末存貨.低估高估102. 1.第一年第二年第三年$347,600$379,650$443,900$ 85,000$ 91,050$ 98,350= 4.09= 4.17= 4.51 2. 該公司存貨管理的效率隨著銷貨的增加而增加，這表示其存貨管理為正面的103. 1.days 133= 365 x $495,000$180,000 days 146 = 365 x $375,000$150,000 days 184365x $238,000$120,000 第三年第二年第一年2. 該公司的存貨周轉天數有遞減的現象，.這表示該公司在存貨周轉上有相當正面的管理，以讓其存貨數量與顧客

4、需求可以相互謀和 104.1 x $360 =$ 3602 x $390 =7805 x $420 =2,10015 x $450 =6,7505 x $480 = 2,400$12,390105. 進貨銷貨餘額日期單位每單位總額單位每單位總額單位每單位總額5/1380$15$5,700380$15.00$ 5,7005/5270$17$4,590650$15.83$10,2905/10400$15.83$6,332250$15.83$ 3,9585/20300$22$6,600550$19.20$10,5585/25400$19.20$7,680150$19.20$ 2,878106. 進貨

5、銷貨餘額日期單位單位總額單位單位總額單位單位總額成本成本成本7/1380$15$5,700380$15$ 5,700380$15$ 5,700270$20 5,4007/5270$20$5,400650$11,1007/9380$15$5,700120$20 2,400150$20$ 3,0007/14300$24$7,200150$20$ 3,000300$24 7,200450$10,2007/20150$20$3,000100$24 2,400200$24$ 4,8007/30250$30$7,500200$24$ 4,800250$30 7,500450$12,300107. 進貨銷貨

6、餘額日期單位單位總額單位單位總額單位單位總額成本成本成本7/1380$15$5,700380$15$ 5,7007/5270$20$5,400380$15$ 5,700270$20 5,400650$11,1007/9270$20$5,400230$153,450150$15$ 2,2507/14300$24$7,200150$15$ 2,250300$24 7,200450$ 9,4507/20250$24$6,000150$15$ 2,25050$24 1,200200$ 3,4507/30250$30$7,500150$15$ 2,25050$241,200250$30 7,500450

7、$10,950108.進貨銷貨餘額日期單位單位總額單位，單位總額單位，單位總額成本成本成本1/1100$10$1,0001/540$12$480100$10$1,000 40$12 480140$1,4801/1060$10$60040$10$ 400 40$12 48080$ 8801/1570$13$910 40$10$ 40040$12480 70$13 910150$1,7901/2540$10$400 30$12$ 36010$12120 70$13 910100$1,270109. 3月. 16現金 ($16 x 40).640銷貨.640銷貨成本 ($40 x 10).40016

8、商品存貨.400110.1.期末存貨 (定期盤存, FIFO):10 單位， X $8.$802.期末存貨 (定期盤存, LIFO):10單位， X $6.$603.期末存貨 (永續盤存, FIFO):10 單位， X $8.$80111.產品手上單位數每單位成本總額市價總額成本LCM by 市價LCM by 產品849.100$10$11$1,000$1,100$1000842.7516141,2001,0501,050847.601413840780780860.401620 640 800 640$3,680$3,730$3,490 (a) LCM,所有存貨的估計 = $3,680 (b

9、) LCM, 每一產品個別存貨的估計= $3,470112.1.產品成本總額總額LCM市價A .$ 50$ 60B. 400 350C. 350 385總額.$800$795$7952.產品故別項目A .$ 50B. 350C. 350總額.$750113. 期初存貨. $ 34,000進貨.118,000可供銷貨之商品.$152,000銷貨成本 ($140,000 x 70%). 98,0002月10日估計的存貨. $ 54,000114. 以成本以零售可供銷貨之商品:期初存貨.$20,224$ 31,600進貨淨額. 59,508 97,000可供銷貨之商品.$79,732$128,600

10、成本比率: $79,732/$128,600 = 62%以零售計之銷貨 . 89,000以零售計之期末存貨.$ 39,600期末存貨成本 ($39,600 x 62%).$24,552115. $500,000 - $280,000 = $220,000 毛利.$220,000/$500,000 = 44% 116.1.期初存貨.$148,600$ 245,200進貨淨額. 677,400 1,229,800可供銷貨商品之成本.$826,000$1,475,000成本-零售比為 56%.2.銷貨.$1,200,000以零售價格計之期末存貨.$ 275,000估計的期末存貨成本 (56% x $275,000).$154,000117. 銷貨淨額: ($885,000 $9,700) $875,300期初存貨.$112,500進貨.520,000進貨退回與折讓.(5,000)進貨運送成本. 4,500可供銷貨之商品成本.$632,000銷貨成本 ($875,530 x 60%). 5