處理 永續盤存制 - eportfolio.lib.ksu.edu.tw

1 1.. 2.. 3. FOB shipping point .. FOB destination .. 4.. purchase return .. (1) .. (2) . purchase allowance .. purchase discount . ~ 59 ~. 60. 5.. 1. (D). 2. (C). 3. (A). 4. (D). 5. (C). 6. (C). 7. (B). 8. (C). 9. (C). 10. (B).. 1. (1) . (2) . (3) . 2. (1) ($65,000 $4,000) 97% = $59,170. (2) [($75,000 $500) 98%] + $1,200 = $74,210. (3) [($234,000 $10,000) 99% + $4,000 = $225,760. (4) ($18,600 $1,500) 98% = $16,758. 3. 6/2 43,000. 43,000. 6/7 5,000. 5,000. 5 61. 6/8 600. 600. 6/9 62,000. 62,000. 34,000. 34,000. 6/11 38,000. 380. 37, 620. 6/16 16,000. 16,000. 6/23 60,760. 1,240. 62,000. 4. 8/30 288,000. 288,000. 9/5 25,600. 25,600. 9/14 263,000. 263,000. 9/14 262,400. 5,248. 257,152. 10/14 263,000. 2,630. 265,630. 62. 5. (1) . 10/11 528,000. 528,000. 10/12 9,500. 9,500. 10/13 35,200. 35,200. 10/20 492,800. ($492,800 2%) 9,856. ($492,800 $9,856) 482,944.]

2 (2) . 10/11 528,000. 528,000. 290,400. 290,400. 10/13 35,200. 35,200. 11,000. 11,000. 10/20 482,944. 9,856. 492,800. 6. (1). 12/31 3,800. 3,800. (2). 12/31 1,925,000. 1,925,000. 5 63. 12/31 1,813,300. 44,000. 71,500. 1,144,000. 38,500. 66,000. 110,000. 335,500. 3,800. 12/31 111,700. 111,700. 7. (1) $231,000 (2) $891,000. (3) $396,000 (4) $3,300,000. (5) $1,881,000 (6) $759,000. 8. (1).. 20 6 . $3,300,000. (362,500). $2,937,500. (1,611,250). $1,326,250.. $612,500. 543,750. (1,156,250). $170,000.. $56,250. 30,000 86,250.. $87,500. 12,500 (100,000). $1,526,250. 64. (2).. 20 6 .. $3,300,000. (362,500). $2,937,500. 56,250. 30,000. $3,023,750.. $1,611,250. 612,500. 543,750. 87,500. 12,500. (2,867,500). $1,526,250. 9. (1). 12/ 31 8,000. 8,000. (2). 12/31 940,000. 56,000. 996,000. 12/31 898,000. 60,000. 57,000. 511,000. 89,000. 50,000. 48,000.

3 30,000. 26,000. 5 65. 19,000. 8,000. 12/31 98,000. 98,000. 10.. 12/1 520,000. 520,000. 12/2 8,000. 8,000. 12/6 120,000. 120,000. 12/15 300,000. 6,000. 306,000. (520,000 120,000) 3/4 + 8,000 3/4 = 300,000. (520,000 120,000) 3/4 = 6,000. 12/25 102,000. 102,000. (520,000 120,000 + 8,000) 1/4 = 102,000.. 12/1 520,000. 520,000. 12/2 8,000. 8,000. 12/6 120,000. 120,000. 12/15 306,000. 6,000. 300,000. 12/25 102,000. 102,000. 66.. 1. 8/3 21,240. 21,240. 8/4 10,400. 10,400. 8,200. 8,200. 8/5 720. 720. 8/6 1,000. 1,000. 8/12 20,240. 405. 19,835. 8/13 10,192. 104. 10,400. 8/15 8,800. 8,800. 8/18 22,680. 22,680. 8/20 350. 350. 8/23 12,800. 12,800. 10,240. 10,240. 5 67. 8/25 11,900. 11,900. 8/27 22,680. 680. 22,000. 8/29 180. 180. 60. 60. 8/30 7,400. 7,400. 6,500. 6,500. 2. 9/1 44,800. 44,800. 42,000. 42,000. 9/2 30,000. 30,000. 9/3 50,400. 50,400.

4 15,120. 15,120. 9/6 3,300. 3,300. 9/10 26,700. 267. 68. 26,433. 9/15 50,400. 50,400. 9/17 32,000. 32,000. 15,000. 15,000. 9/20 45,000. 45,000. 9/24 31,360. 640. 32,000. 9/26 45,000. 900. 44,100. 9/28 44,000. 44,000. 16,500. 16,500. 9/30 6,000. 6,000. 2,250. 2,250. 3. (1) . 12/7 294,600. 294,600. 5 69. 12/10 28,800. 28,800. 12/16 150,000. 1,500. 148,500. 12/28 115,800. 115,800. (2) . 12/7 288,000. 288,000. 12/7 6,600. 6,600. 12/7 172,800. 172,800. 12/10 28,800. 28,800. 12/10 5,000. 5,000. 12/16 148,500. 1,500. 150,000. 12/28 115,800. 115,800. 70. 4. (1).. 20 6 .. $2,411,000. (33,000). $2,378,000. 1,925,400. $452,600.. $152,000. 31,000. 26,600. 13,200. 18,720. $241,520.. $64,000.. 50,800.. 8,500. 8,800. 12,480. 4,300. $148,880. (390,400). $62,200.. 8,000.. (25,000). $ 45,200.. 20 6 . 1/1,20 6 $133,200. 45,200. 12/31,20 6 $178,400. 5 71.

5 20 6 12 31 . $102,000 $165,520. 155,600 35,000. 130,000 8,500. 8,000 9,000. $395,600 19,000. 4,300. $241,320. $580,000 . (135,000) 125,000. $445,000 $366,320. $220,000 . (85,800) $420,000. $134,200 178,400. 579,200 $608,480. $974,800 $974,800. (2) . 12/31 55,000. 55,000. 12/31 50,800. 50,800. 12/31 26,600. 26,600. 12/31 31,200. 31,200. 12/31 8,500. 8,500. 12/31 9,000. 9,000. 72. 12/31 19,000. 19,000. 12/31 4,300. 4,300. (3) . 12/31 2,411,000. 8,000. 2,419,000. 12/31 2,373,800. 1,925,400. 33,000. 152,000. 31,000. 26,600. 64,000. 50,800. 8,500. 22,000. 31,200. 4,300. 25,000. 12/31 45,200. 45,200. (2) . 12/31 8,900. 8,900. 12/31 8,700. 8,700. 5 73. 12/31 74,550. 74,550. 12/31 50,800. 50,800. 12/31 17,000. 17,000. 12/31 15,800. 15,800. 12/31 83,000. 83,000. 5. (1) = .. (2) . (3) = 35,100 25% = 140,400. = 140,400 + 35,100 = 175,500. (4) = 51,800 + 5,000 = 56,800.

6 = 70,000 5,000 = 65,000. (5) .. 8 .. $1,559,000. (26,000). $1,533,000.. (1/1) $140,400. $926,500. (39,200). 38,900. 74. 926,200. $1,066,600. (12/31) (175,500). (891,100). $641,900.. $114,000. 78,200. 12,000. 56,800. 55,000. $316,000.. $62,300. 8,500. 65,000. $135,800. (451,800). $190,100.. $18,000.. (5,000). $13,000. $203,100.