Q79. Net income would be:
A) $96.
B) $305.
C) $101.
答案和详解如下:
Correct answer is C)
Substitute the previously calculated value for the translation gain into the income statement to arrive at the correct net income.
Income Statement (in SF thousands) | ||
Sales | 7,000 × 0.80 = | $5,600 |
COGS | (6,800) × 0.80 = | $5,440 |
Depreciation | (100) × 0.77 = | $77 |
Translation Gain/Loss | Plug = | $18 |
Net Income | | $101 |
[此贴子已经被作者于2009-1-20 11:32:35编辑过]
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