129回商簿

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This topic contains 3 replies, has 2 voices, and was last updated by  CalvinGox 3 months ago.

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  • #2463 Reply

    西

    あそーんさんこんにちは
    あそーんさんのブロク面白いし
    とても参考になり、本当に有り難く思ってます

    質問なんですが、レベル低くてすいません
    独学なもので…本当すいません

    えーと、129回の商簿の商品なんですけど、
    期末帳簿高と販売費の関係が分かりません

    「商品1000(売価)を使用したが、会計処理はまだ行われていない」とあるのですが
    普通、帳簿の棚卸高って、期首+仕入-売上分(売上原価)のことですよね?
    そうするとこの場合、会計処理が行われていな
    いのであれば、
    帳簿棚卸高にはひとまずその1000(売価)は載っていて、控除(処理)することで帳簿棚卸高117600(売価)って数字にならないといけない気がするんですけど、
    解答を見ると117600と別で販売費を振り替える感じなんで、ここのところが良く分かりません

    説明も下手ですいません…
    よろしくお願いします

    #2464 Reply

    あそ〜ん
    Keymaster

    129回のその問題をみました。どう考えても悪問ですこれは。

    まず、試験のテクニックとして以下のように捉えるしかありません。

    ・商品売価の借方側、期首83,160と仕入1,771,000は確定金額
    ・貸方の売上1,735,560も確定
    ・貸借差額が118,600になる

    これらの点から、期末商品売価には未処理の1000は含まれていないと考えるしかないですね。
    計算する上で矛盾が生じるから解は1つに決まると日商は言いたいのでしょう。

    また、無理やり正当性を考えるなら、
    売価還元法の期末商品帳簿棚卸高(売価)117,600というのは、商品有高帳の個数に売価をかけて計算しているはずです。
    商品有高帳は倉庫などの管理しているところで記入されていて、そこでの商品の出し入れ個数は適切に行われており(棚卸減耗除く)、経理部の仕訳帳には適切に記帳されていないという状況が考えられます。
    つまり、商品有高帳は適切で、仕訳帳は忘れていたパターンです。少し無理があるし、そのような状況を試験で出す意味がわかりませんが。

    いずれにせよ、日商本試験は、誤植問題?みたいなのが出題されてしまうことが多いです。その時ははじめに書いたように、計算上の矛盾が少ない方を正しいと考えるしかないかと思います。

    日商は、結構こういう悪問多いですよw

    #87817 Reply

    IR

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    #88007 Reply

    CalvinGox

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