張同學(xué)
2020-10-22 17:34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
所屬：F3 > Part D-Recording transactions and events 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
朱曉玲助教
2020-10-24 10:56
該回答已被題主采納
20x7.11.1:opening inventory 12500；invoice awaited待開票的,就是還未付款的, -般是根據(jù)發(fā)票付款,所以這個(gè)是指accrual opening accrual 1700.上期的費(fèi)用 ,在本期付掉,所以要在本期的payment當(dāng)中減掉
20x8.10.31:closing inventory 9800；closing accrual 1300本期的費(fèi)用,所以要在本期的費(fèi)用中加上cost of sales=opening inventory+purchase-closing inventory + accrual= 12500+ (85400-1700)-9800+ 1300=87700
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