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為什么退貨會使closing inventory增加

老師能講一下這道題嗎

老師，請教一下這道題，題目最后要我們求的是什么？應(yīng)該怎么思考？ Diesel fuel in inventory at 1 November 20X8 was $12,500, and there were invoices awaited for $1,700. During the year to 31 October 20X9, diesel fuel bills of $85,400 were paid, and a delivery worth $1,300 had yet to be invoiced. At 31 October 20X9, the inventory of diesel fuel was valued at $9,800. What is the value of diesel fuel to be charged to the statement of profit or loss and other comprehensive income for the year to 31 October 20X9? A $87,700 B $89,400 C $91,100 D $88,500

為什么B不對

老師這道題是什么意思??？我不太明白是蒙對的

老師這道題麻煩講解一下

provision是指什么，問題2是什么意思，為什么不對

老師，這道題題中給的按成本計算的期末存貨價值是在這兩筆交易完成之后的嗎？nrv不是只是對賬面價值有影響么，這兩筆交易的存貨不是已經(jīng)賣掉了，不在期末存貨中了嘛？

老師這道題不太理解為什么是450*2

這里的disposal為什么要減去啊，處置資產(chǎn)不是應(yīng)該帶來inflow嗎

liability里面的sales tax為什么要加上呢

revaluation reserve到底記在oci還是equity呢？

問題要算的是什么項目，為什么accrual有的要加有的要減

老師，Total receipts是啥意思，是指一段時間內(nèi)收到的所有的收入嗎還是啥意思

什么叫做 settlement discounts，答案中的“Trade discounts should be deducted but not settlement discounts.”這句話應(yīng)該怎么理解呢？