B store has a beginning merchandise inventory of $30000.During the period,
purchases were $1400000; purchase return,$4000;and freight-in $10000.
A physical count of inventory at the end of the period revealed that $20000
was still on hand.The cost of goods available for sale was
我在板上找到这题的解答是$176,000
可是我不管怎算答案都与它不同
我是在课本发现了一个公式
销货成本 = 可供销货商品成本 - 期末存货
所以我就先求这题的销货成本 = 期初存货+本期购货净额-期末存货
= 30,000 + 1,406,000 - 20,000
= 1,416,000
所以题目所要求的cost of goods available for sale(可供销货商品成本)
= 销货成本 + 期末存货
= 1,416,000 +20,000
= 1,436,000
我算出来答案却是1,436,000
想请问大大们我的作法是在哪出错
希望您能帮我解决这困惑