成本市價孰低法.ppt

* 實力評量 P5-44 5-6 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 1. 若存貨的單位成本$64，單位市價$62，淨變現價值為$60，淨變現價值減正常利潤$55，依財務會計準則的規定，按成本與市價孰低法所決定的存貨價值應為： (A)$64 (B)$62 (C)$55 (D)$60 P 5-44 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 2. 永春公司期末存貨1,000件，其單位成本$38，每件重置成本$34，每件淨變現價值$40，正常毛利為淨變現價值之10%，以成本與市價孰低法評價，期末存貨價值應為： (A)$36,000 (B)$34,000 (C)$38,000 (D)$40,000 P 5-44 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 3. 依我國財務會計準則公報第十號規定，存貨評價應採 (A)市價法 (B)成本法 (C)成本與市價孰低法 (D)備抵法 P 5-44 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 4. 承上題，存貨採此法評價，乃基於 (A)配合原則 (B)穩健原則 (C)重要性原則 (D)收益實現原則 P 5-44 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 5. 我國稅法規定，採用何種成本流動假設者不可與成本與市價孰低法併用？ (A)先進先出法 (B)後進先出法 (C)移動平均法 (D)加權平均法 P 5-44 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 6. 存貨發生跌價後，若市價再度回升 (A)不可承認回升利益 (B)可承認全部回升利益 (C)只在備抵跌價範圍承認回升利益 (D)以上皆非 P 5-45 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 7. 某商品購入單位成本$25，重置成本$26，每單位推銷費用$4，每單位售價$50，正常利潤為售價的8%，則該商品之期末評價為 (A)$26 (B)$46 (C)$42 (D)$25 P 5-45 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 8. 公司正常毛利率為售價之10%，期末存貨原始成本$78，重置成本$66，預計售價$80，估計銷售費用$4。以「成本市價孰低法」評估存貨價值，則期末備抵存貨跌價損失之金額為 (A)$12 (B)$10 (C)$2 (D)$0 P 5-45 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 9. 公司正常毛利率為售價之10%，期末存貨原始成本$300，重置成本$330，預計售價$400，估計銷售費用$20。以「成本市價孰低法」評估存貨價值，則期末備抵存貨跌價損失之金額為 (A)$60 (B)$50 (C)$10 (D)$0 P 5-45 Evaluation only. Created with Aspose.Sl