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2020年acca考试F7考试模拟练习(29)

2020-07-21 10:10:18 来源: 中公财经 浏览量:

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8 On 30 September 2014, Razor’s closing inventory was counted and valued at its cost of $1 million. Some items of inventory which had cost $210,000 had been damaged in a flood (on 15 September 2014) and are not expected to achieve their normal selling price which is calculated to achieve a gross profit margin of 30%. The sale of these goods will be handled by an agent who sells them at 80% of the normal selling price and charges Razor a commission of 25%.

At what value will the closing inventory of Razor be reported in its statement of financial position as at 30 September 2014?

A $1 million

B $790,000

C $180,000

D $970,000

答案:D

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