问题已解决
老師好,第十四題的計提前存貨跌價準(zhǔn)備的余額是怎么算出來的?公式?jīng)]看懂
FAILED
FAILED
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材料成本是50*280/200=70
可變現(xiàn)凈值是50*(0.81-0.01)=40
發(fā)生減值70-40=30
出售結(jié)轉(zhuǎn)20*150/200=15,余20-15=5
補(bǔ)提30-5=25
2023 05/10 11:03
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/10 11:14
出售結(jié)轉(zhuǎn)指的是已計提的存貨跌價準(zhǔn)備金額乘以售出數(shù)量除以年初數(shù)量嗎
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/10 11:15
就是按照出售比例結(jié)轉(zhuǎn)的
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 05/10 11:16
這個20是指已計提的存貨跌價準(zhǔn)備嗎
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 05/10 11:17
是的,期初就存在的,題目告訴了
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