※ 引述《vompugr (.....)》之铭言： : 我想问一下，今年98年的会研所考试(3/1)，其中有关中会的部份，有一题是错误更正的 : 题目，我想要问一下题目内容中有关那个个错误的意思?? 谢谢~~ 不好意思，借你的标题问一下 关於此题的第二个错误更正事项，题目如下 Inventory has been shipped on consignment. These transactions have been recorded as ordinary sales and billed as such on accounts. At December 31, 2008, inventory billed and in the hands of consignees amounted to $400,000. The percentage markup on selling price is 20%. Assume that consigned inventory is sold the following year. The company uses the perpetual inventory system. 此题多计的销货毛利，高点的答案是$66,667 我的想法是，既然是售价的加价率，多计的毛利不是就直接乘以加价率就好了吗？ 400,000*0.2=80,000 谢谢！ --

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