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张同学2020-10-22 17:34:42

老师,请教一下这道题,题目最后要我们求的是什么?应该怎么思考? Diesel fuel in inventory at 1 November 20X8 was $12,500, and there were invoices awaited for $1,700. During the year to 31 October 20X9, diesel fuel bills of $85,400 were paid, and a delivery worth $1,300 had yet to be invoiced. At 31 October 20X9, the inventory of diesel fuel was valued at $9,800. What is the value of diesel fuel to be charged to the statement of profit or loss and other comprehensive income for the year to 31 October 20X9? A $87,700 B $89,400 C $91,100 D $88,500

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朱晓玲2020-10-24 10:56:54

20x7.11.1:opening inventory 12500;invoice awaited待开票的,就是还未付款的, -般是根据发票付款,所以这个是指accrual opening accrual 1700.上期的费用 ,在本期付掉,所以要在本期的payment当中减掉
20x8.10.31:closing inventory 9800;closing accrual 1300本期的费用,所以要在本期的费用中加上cost of sales=opening inventory+purchase-closing inventory + accrual= 12500+ (85400-1700)-9800+ 1300=87700

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