答案和详解如下： Q35. Correct answer is B) COGS will be increased by the proportionate share of the COGS of company S, less the proportionate share of sales of S made to company X, which means COGS is equal to 700,000 + (0.4 × 140,000) − (0.4 × 0.25 × 200,000) = 736,000.
Q36. Correct answer is B) The receivables will be increased by the proportionate share of the receivables of company S that are not from company X, which means receivables will be 100,000 + 0.4 × (20,000 − 4,000) = 106,400. | 
发表于 2009-3-12 09:16
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