管帐继承教导谜底 存货(国外英文资料).docVIP

会计继续教育答案 存货(国外英文资料) inventory A, radio 1, some kind of inventory at the beginning of the actual cost is 5 million yuan, at the beginning inventory provision account credit balance of 25000 yuan, this period to buy this kind of actual inventory cost 650000 yuan, recipients of 4.7 million yuan, the net realisable value of the final estimate inventory of the inventory is 910000 yuan. In the current period, the price should be reduced to (B) 10,000 yuan B, 1.5 for A taxpayer in April 07 purchase tax-free produce A batch of 452.5 kg, pay the purchase price of 45.25 million yuan, additional insurance premium is 840000 yuan, the handling charge 1.16 million yuan, the agricultural products storage reasonable loss before 2.5 kg, the purchase cost of agricultural products is (A) ten thousand yuan. A, 4725, A commercial enterprise USES the retail price method to calculate the cost of the final inventory. The cost of inventory in the beginning of October 2006 is 4.5 million yuan, and the total price is 6.75 million yuan. The cost of buying inventory this month is 22.5 million yuan, and the corresponding price is 27 million yuan. This month, sales were 22.5 million yuan, and the companys sales cost this month was (B) 10,000 yuan. B, 1800 the way in which inventories are delivered in the price method and the physical flow is consistent (A). A weighted average method at the end of the month A, specific recognition method A company A material balance on the 1st May 100, the unit price of 30000 yuan, on May 6, 50, purchased on May 10, 200, the unit price of 35000 yuan, made on May 15, 150. The enterprise USES a weighted average method to calculate the cost of inventory in the end of the month, and the cost of raw materials on May 15 is (C) 10,000 yuan. C, 333, the company of b/C in the beginning of August 2006, 150 kg, cost 150,000 yuan. On June 6, the purchase of b materials 1,800 kg, 110,000 yuan. Purchase b materials 1350 kg, 115,000 yuan per unit. The b materials were issued o