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NEW QUESTION: 1
2 년차에 판매 된 제품 비용은 다음과 같습니다.
A. US $ 180,000
B. 167,000 달러
C. US $ 160,000
D. US $ 147,000
Answer: D
Explanation:
Cost of goods sold equals beginning inventory, plus purchases, minus ending inventory. To determine cost of goods purchases must be calculated. Purchases equal US $167,000$49,000 ending accounts payable + $ 130,000 payments to suppliers - $62,000 beginning accounts payable). Thus, cost of goods sold equals US $ 147,000$120,000 beginning inventory + $167,000 purchases - $140,000 ending inventory).
Balance sheets on December 31, Year 1, and December 31, Year 2, are presented below