Question

yiting

為什麼方法一不行

憲憲公司年底結帳前資料為:資產總額$120000、權益總額$60,000。已知收益與
費損之比=4:3,結帳後之權益總額與負債總額之比=3:2。試問:當期的費損
總額為多少?
(A)$15,000
(B)$26,000
(C)$36,000
(D)$60,000
知結帳前L=60,000
| L = L => 3: [2] 2x=60,000
x=30,000
...結帳後C:3×30,000=90,000
90,000=6900+(R-E)
(R-E)=30,000
E=30,000x3=99000
結帳前A=結帳後A
∴ 120,000=3x+2x
x=24,000
C= 24,000 × 3 = 72,000
12,000 = 60,000+ (R-E)
(R-E):12,000
E = 12,000 × 3 = 36,000