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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
會計 完工比例法
Jul 9th 2013, 05:19

甲公司合約價格200,000 x1年初開工 x2年底完工 資料如下
x1 x2
當年度已發生 100,000 55,000
估計尚須投入成本 50,000
若採完工百分比法 x2年應認列工程利益為(答案需四捨五入)
(a) 11,667 (b)16,667 (c)22,333 (d) 45,000
可以的話請列出所有算式 假如有算到比例 請列出如何算出該比例的算式
X1年認列工程利益=(20萬-10萬-5萬)*(10萬/15萬)=33,333
至X2年底認列工程總利益=20萬-10萬-55,000=45,000
故X2年認列工程利益=45,000-33,333=11,667，故答案A

參考資料 小小淺見

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