问答题   On 31 December 20X8, a fire in a company's offices destroyed various accounting records. The accounting staff were able to piece together the following information from the undamaged records.
    (1)Inventories held at 1 January 20X8 were $56,000.
    (2)Purchase made from l January 20X8 until the date of the fire were $79,400.
    (3)Inventories held at the date of the fire were $34,600.
    (4)All sales were made at a gross profit margin of 30%.
    What was the sales revenue for the period from l January 20X8 until 31 December 20X8?
    $______
 
【正确答案】144,000
【答案解析】[考点] Preparing basic financial statements-Incomplete records-Cost structures [难易度] 难 Cost of sales=Opening inventory+Purchase-Closing inventory=56,000+79,400-34,600=$100,800 A gross profit margin of 30%指的是成本结构: Sales=100%, Profit=30%, Cost of sales=70% 根据已求出的Cost of sales求出Sales=100,800/0.7=$144,000