問題詳情
一、仁愛百貨公司採用零售價法，估計每個月月底的期末存貨。105 年 8 月 31 日該公司兩個部門的資料如下：
該公司在 105 年 12 月 31 日以零售價盤點存貨時，兩部門以零售價衡量之存貨金額分別為：電視部門$88,000；冰箱部門$54,000。試作：使用零售價法，分別估計 105年 8 月 31 日兩部門的期末存貨成本。（10 分）
該公司在 105 年 12 月 31 日以零售價盤點存貨時，兩部門以零售價衡量之存貨金額分別為：電視部門$88,000；冰箱部門$54,000。試作：使用零售價法，分別估計 105年 8 月 31 日兩部門的期末存貨成本。（10 分）
參考答案
答案：A
難度：非常簡單0.961832
統計：A(126),B(0),C(3),D(1),E(0)
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