※ 引述《yao0829 (香蕉)》之銘言：
: 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
期初存貨+(進貨+進貨費用-進貨折讓及退出)-期末存貨=銷貨成本
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進貨淨額
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可售商品總成本
Cost of goods available for sale
=30,000+(1,400,000+10,000-4,000)
=$1,436,000
所以如果你的數字沒有看錯的話，應該答案就是你算出來的那樣。
另外可以麻煩你告訴我你從板上的哪一篇文章找到的答案嗎？
或許那篇文章的答案有誤需要更正XD
謝謝你囉~