daocaodu

这个是pilot paper的题，书前和书后的是一样的，后面的有给答案

内容涉及absorption costing profit 和marginal costing profit的reconciliation,第九章内容

inventory levels:

        increase in a period  -AC reports higher profit

                              -fixed o'hds included in closing inventory

                              -cost of sales decreased

        decrease in aperiod   -AC reports lower profit

                              -fixed o'hds included in opening inventory

                              -cost of sales increased

Reconciliation

                                       $

MC profit                              X

adjust for fixed o'hds in inventory  

+increase/-decrease                    X/(X)

AC profit                              X

所以这题先算出fixed o'hds in inventory (14000-12000)*63000/14000再套进公式就可以了

写完才发现时间间隔好像有些长了……还是贴上来吧……