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Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
購料金額的計算
Jun 27th 2013, 15:07

甲公司X1年期初及期末的原料存貨分別為$10,000及$30,000，當年度直接原料耗用$100,000，間接原料耗用$20,000。X1年度的購料金額為：A$110,000 B$120,000 C$130,000 D$140,000
耗費原料=直接原料耗用+間接原料耗用=10萬+2萬=12萬
期初存貨+購貨金額-耗用原料=期末存貨
購貨金額=3萬+12萬-1萬=14萬，答案應該是D

參考資料 僅供參考

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