问题已解决
這題的過程是怎么樣的?該怎么做?
FAILED
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本期商品銷售成本=銷售收入×(1-商品進(jìn)銷差價(jià)率),期末結(jié)存商品的成本=期初庫存商品的進(jìn)價(jià)成本+本期購進(jìn)商品的進(jìn)價(jià)成本-本期銷售商品的成本。
先計(jì)算出期初庫存商品的進(jìn)價(jià)成本,再套公式計(jì)算(本期商品銷售成本=銷售收入×(1-商品進(jìn)銷差價(jià)率))出本期商品銷售成本,最后計(jì)算期末結(jié)存商品的成本。
2022 09/25 09:14
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2022 09/25 09:41
可以代入一下數(shù)據(jù)嗎,有點(diǎn)算不出來
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2022 09/25 09:41
可以代入一下數(shù)據(jù)嗎,有點(diǎn)算不出來
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2022 09/25 10:13
進(jìn)銷差價(jià)率=(期初庫存商品進(jìn)銷差價(jià)+當(dāng)期發(fā)生的商品進(jìn)銷差價(jià))÷(期初庫存商品售價(jià)+當(dāng)期發(fā)生的商品售價(jià))×100%=(20*15%+(80-67))/(20+80)=16%
期末結(jié)存商品的成本=(20+80-70)*(1-16%)=25.2
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