Question

学会计的帮我看看这个题

The sales budget of Harper Company for the second quarter of 2011 is as follows:
April May June
Sales $96,000 $72,000 $108,000
Sales are 20% cash, 80% credit.
Cost of goods sold is 70% of total sales.
Desired ending inventory for each month is equal to 25% of cost of goods sold for the following month.
Collections on credit sales are as follows:
50% in the month of sale
30% in the month following sale
15% in the second month following sale
5% uncollectible
April 1 inventory is $16,000.
Expected sales for July are $84,000.
Payments for inventory are 70% in the month following purchase and 30% two months following purchase.
A) Compute the cash collections for June.
B) Compute the cash payments for purchases during June.

Answer 1

内容 比例 3月 4月 5月 6月 7月
销售额 96,000 72,000 108,000 84,000
现销 20% 19,200 14,400 21,600 16,800
赊销 80% 76,800 57,600 86,400 67,200
成本[当月出库] 70% 67,200 50,400 75,600 58,800
月末库存 25% 16,000 12,600 18,900 14,700
采购[当月入库] 63,800 56,700 71,400
采购付款[次月付] 70% 44,660 39,690 49,980
采购付款[隔月付] 30% 19,140 17,010 21,420

根据题目的列了上面这个表，
回答1：6月份现销金额21600
回答2：6月份支付货款[49980+17010]=66990

[发出来总有错行。。。。。。]

Answer 2

第二季度业务如下
1.销售：4月$96,0005月 $72,0006月 $108,000

20% 付现, 80% 挂账
销售成本是销售金额的70%
每月的最小库存为下一月商品销售成本的25%
挂账回款为
当月50% 次月30% 下一月15% 5% 的坏账
4月1日的存货为$16,000.
预计七月的销售为 $84,000.
货款的支付为本月采购金额的70% 次月30%
计算A7月可收到的货款
B7月的应付货款金额.

A=84000*0.5+10800*0.3+72000*0.15
B=

Answer 3

相当佩服你了。

Answer 4

翻译成中文

Answer 5

你在外企工作啊。全英文，看不懂