问题已解决
某商业批发企业,期初商品进价成本为943800元,本月购进商品进价成本为476500元。上月该商品的销售收入为3170000元,其进价成本2472600元;本月该类商品的销售收入为1123700元,则本月发出商品和结存商品成本为多少?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/13/53/66_avatar_middle.jpg?t=1715649282)
收入成本率=2472600/3170000=0.75
本月发出成本=1123700*0.78=876486
结存商品=943800-476500-876486=543814
2020 05/01 12:47
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/01 14:08
请问0.78是怎么得来的?
![](https://pic1.acc5.cn/010/13/53/66_avatar_middle.jpg?t=1715649282)
桂龙老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 05/01 14:09
上面的收入成本率是0.78不是0.75
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 05/01 14:10
好的,谢谢老师
![](https://pic1.acc5.cn/010/13/53/66_avatar_middle.jpg?t=1715649282)
桂龙老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 05/01 14:21
祝你学习愉快,满意给个五星好评哈。