※ 引述《yao0829 (香蕉)》之铭言：
: 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
期初存货+(进货+进货费用-进货折让及退出)-期末存货=销货成本
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进货净额
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可售商品总成本
Cost of goods available for sale
=30,000+(1,400,000+10,000-4,000)
=$1,436,000
所以如果你的数字没有看错的话，应该答案就是你算出来的那样。
另外可以麻烦你告诉我你从板上的哪一篇文章找到的答案吗？
或许那篇文章的答案有误需要更正XD
谢谢你囉~