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sunlimei 发表于 2008-5-13 09:35

每日一练F3 答案回复可见

<p>At 30 September 2003 the closing inventory of a company amounted to $386,400.<br/>The following items were included in this total at cost:<br/><br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) 1,000 items which had cost $18 each. These items were all sold in October 2003 for $15 each, with selling<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;expenses of $800.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) Five items which had been in inventory since 1973, when they were purchased for $100 each, sold in<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; October 2003 for $1,000 each, net of selling expenses.</p><p>What figure should appear in the company’s balance sheet at 30 September 2003 for inventory?</p><p>A&nbsp;&nbsp;&nbsp; $382,600<br/>B&nbsp;&nbsp;&nbsp; $384,200<br/>C&nbsp;&nbsp; &nbsp;$387,100<br/>D&nbsp;&nbsp;&nbsp;&nbsp;$400,600</p><p></p><p>A <br/>386,400 minus loss on 1 3,800</p><p></p>

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