請問我biii 可唔可以咁做🙇‍♂️

不可以。

Costing 有多過一種方法找到答案，但當然，你唔同方法搵出黎個答案要係一樣

Marking 答案：利潤增加 $12,000
你的答案：增加 $47,000，咁當然唔會接受

你答案指出，Extra gain on profits = $100,000 - $53,000。
換言之，閣下認為當銷售增加 $100,000 時，利潤都會增加 $100,000.

咁你諗下
當銷售增加 $100,000 時，利潤都會增加 $100,000.

呢個思考有咩問題？

你嘅意思係唔係話我計漏左其他會增加嘅variable cost?

其實 賣貨收入多100,000
Variable cost都會多咗

係，我嗰陣諗漏咗呢樣嘢唔該曬😨

我想問呢題計closing inventory既時候點解唔洗計埋iv嘅overspending🧐 個答案係就咁(474-32.4)x300

dse: under/over absorption 係直接計入COGS而唔係D 貨

唔係好明點解 overhead唔係relevant to啲貨？點解會唔洗計嘅🧐

Marginal: 成個fixed producction cost唔計Inventory cost, 所以8,000亦唔會影響個Inventory
Absorption:果8,000蚊係突出個預算，咁按課程要求，你係要加係個COGS唔係加closing Inventory

請問ii嗰到 點解maintenance fee$600唔係capital expediture?佢provide long term(>1year ) benefit

By Hong Kong Accounting Standard No. 16 (HKAS 16), repair & maintenance 屬於 Revenue expenditure

https://www.tg-me.com/bafsyouaskianswer/252

想問呢$2600點解要減🥲🙇🏻‍♀️

Net realisable value = Estimated selling price - any further cost necessary to achieve the sale