应收票据

应收票据 6-5. (a) 25,000 應收票據 25,000 應收帳款 (b) 375 應收利息 375 利息收入 (c) 25,563 現金 25,000 應收票據 375 應收利息 188 利息收入 (d) 25,563 應收帳款 25,000 應收票據 375 應收利息 188 利息收入 6-13. (a) 年底備抵壞帳餘額 = $352,000 – $320,000 = $ 32,000 調整前備抵壞帳餘額 = $34,000 – 23,000 + 5,000 = $16,000 本年度壞帳費用 = $32,000 – $16,000 = $16,000 7-6. c. 移動加權平均法: 買 賣 1/1 2100 $6.3 $13,230 3/10 1500 * $6= $9,000 3600 $6.18 $22,230 4/5 1400 * $6.18= $8,652 2200 $6.18 $13,578 5/20 3000 * $5.6= $16,800 5200 $5.84 $30,378 6/15 2900 * $5.84= $16,936 2300 $5.84 $13,442 7/15 1800 * $5.25= $9,450 4100 $5.58 $22,892 9/20 2100 * $4.5= $9,450 6200 $5.22 $32,342 10/20 2300 * $5.22= $12,006 3900 $5.22 $20,336 11/15 1700 * $5.22= $8,874 2200 $5.22 $11,462 12/5 2700 * $5= $13,500 4900 $5.09 $24,962 97年12月31日期末存貨,$24,962 7-8. 銷貨毛利$630,000 估計97年度銷貨毛利百分比(率),,,30% 銷貨(淨額)$2,100,000 估計颱風當天倉庫存貨: 可供銷售商品成本,期初存貨 (97/1/1) $212,500,97/1/1~97/7/29進貨淨額$1,643,750,$1,856,250 估計97/1/1~97/7/29間銷貨成本,同期間銷貨淨額$1,895,000 × (1,估計銷貨毛利率30%) ,$1,326,500 所以估計存貨成本,$1,856,250,$1,326,500,$529,750 估計颱風中損失存貨的金額,估計存貨成本,毀損存貨處理後剩餘殘值 ,$529,750,$75,000,$454,750