问答题
The inventory records of Super Co for the year end 20X8 had been destroyed by human error. The following information was obtained for the year ended 31 December 20X8.
【正确答案】
【答案解析】[考点] Recording transactions and events-Inventory-Valuing inventories [难易度] 中 Mark-up on sales是指Sales revenue中有25%是利润加成，那么剩下的75%也就是销售成本。 即：Cost of sale=910,000×0.75=$682,500 Closing inventory=Opening inventory+Purchase-Cost of sales=156,800+680,000-682,500=$154,300