問題詳情
11 甲公司產銷單一產品，其 X1 年之期末存貨較期初存貨增加 5,000 單位，單位固定製造費用為$2。該公司以間接法編製現金流量表，若不考慮所得稅因素，則其於全部成本法與變動成本法下，來自營業活動現金流量金額之差異為何？
(A)全部成本法高於變動成本法，差異為$10,000
(B)全部成本法低於變動成本法，差異為$10,000
(C)全部成本法等於變動成本法，差異為$0
(D)條件不足，無法確定
(A)全部成本法高於變動成本法，差異為$10,000
(B)全部成本法低於變動成本法，差異為$10,000
(C)全部成本法等於變動成本法，差異為$0
(D)條件不足，無法確定
參考答案
無參考答案
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