求助:谁能帮我解答一道F2的题 style

四月魔豆

是F2教材一开始给的样题中的第25题. 没有答案，不知道怎么做。请各位学长给予指点，谢谢啦！
题目如下：
The following budgeted information relates to a manufacturing company for next period:
                           Units                                                                                $
Production        14,000                    Fixed production costs                    63,000
Sales                 12,000                    Fixed selling costs                          12,000

The normal level of activity is 14,000 units per period.
Using absorption costing the profit for next period has been calculated as $36,000.
问题是：What would the profit for next period be using marginal costing?

A    $25,000
B    $27,000
C    $45,000
D    $47,000

答案是哪一个呢?最好能简要解释一下.万分感激!

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……

reg168

好帖!支持楼主!

____________________
972-626 01 972-626 02
972-626 03 972-626 04
972-626 05 search-phone

hema

帮顶,同问