问答题
Vila Co has a year end of 31 December 20X8 and its financial statements were authorised for issue on 15 February 20X9.
On 5 January 20X9 some items of inventory, which had been valued at cost of $60,000, were sold for $45,000.
On 2 February 20X9, there was a customer who was bankrupt and Vila Co expected that there would be an irrecoverable debt of $10,000.
On 10 January 20X9, a fire in the warehouse destroyed inventory which was valued at $35,000.
According to IAS 10 Events After the Reporting Period, what is the decrease in the profit figure for 20X9 as a result of these events?
$______
【正确答案】
【答案解析】[考点] Preparing basic financial statements-Events after the reporting period-Events after the reporting period [难易度] 中 本题考查的是期后事项，只有需要调整的事项才会影响本年的利润。 (1)存货价值$60,000但是在年后只卖了$45,000，说明Cost高于NRV，发生了减值$15,000，会影响Profit。 (2)一个客户破产导致一笔坏账$10,000也是需要调整的。 (3)意外的火灾使得产成品被毁，不属于调整事项。 (60,000-45,000)+10,000=$25,000