喬同學(xué)
2017-05-02 21:58A retailer that prepares its financial statements in accordance with IFRS has 100 office chairs in its inventory with a suggested retail price of $240 each, for which it paid a supplier an average of $200 a chair. · Demand for the chairs has been low for quite a while and in response the supplier has lowered its selling price to $160 each. · However, the retailer estimates it can sell the chairs for $180 each if it offers free shipping to its customers. Shipping costs to the retailer are estimated to be $10 per chair, on average. The total carrying amount of these 100 office chairs on the retailer’s balance sheet is closest to: $16,000. $18,000. $17,000. 不是the lower of cost and nrv嗎，cost不是16000嘛，NRV不是17000，為什么答案是17000？
所屬： 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2017-05-03 10:46
該回答已被題主采納
同學(xué)你好，題目中的160不是企業(yè)購(gòu)買的成本，retailer購(gòu)買時(shí)的成本是平均每把200元。因此在這個(gè)時(shí)候cost是200，而NRV是170，那么retailer在資產(chǎn)負(fù)債表上應(yīng)當(dāng)計(jì)17000.
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