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※ 欣洋電子 ※ TOTOLINK 迷你USB無線網卡 (N150USM)

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※ 欣洋電子 ※ TOTOLINK 迷你USB無線網卡 (N150USM)

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※ 欣洋電子 ※ TOTOLINK 迷你USB無線網卡 (N150USM)





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標題:

管理會計問題（利潤規劃）7

發問:

7. The selling and administrative expense budget of SpurlockCorporation is based on budgeted unit sales, which are 6,300 units forFebruary. The variable selling and administrative expense is $9.30 per unit.The budgeted fixed selling and administrative expense is $118,440 per month, whichincludes depreciation of... 顯示更多 7. The selling and administrative expense budget of SpurlockCorporation is based on budgeted unit sales, which are 6,300 units forFebruary. The variable selling and administrative expense is $9.30 per unit.The budgeted fixed selling and administrative expense is $118,440 per month, whichincludes depreciation of $19,530 per month. The remainder of the fixed sellingand administrative expense represents current cash flows. The cashdisbursements for selling and administrative expenses on the February sellingand administrative expense budget should be: A. $98,910 B. $157,500 C. $58,590 D. $177,030

最佳解答:

7. The selling and administrative expense budget of SpurlockCorporation is based on budgeted unit sales, which are 6,300 units forFebruary. The variable selling and administrative expense is $9.30 per unit.The budgeted fixed selling and administrative expense is $118,440 per month, whichincludes depreciation of $19,530 per month. The remainder of the fixed sellingand administrative expense represents current cash flows. The cashdisbursements for selling and administrative expenses on the February sellingand administrative expense budget should be: A. $98,910 B. $157,500 C. $58,590 D. $177,030 ANS: 變動銷管費用:6300單位*9.3=58590元 固定銷管費用:118440元 不影響現金流量之銷管費用~ 58590+118440-折舊19530=157500元 故選(B) 提供給您參考^^

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※ 欣洋電子 ※ TOTOLINK 迷你USB無線網卡 (N150USM)

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