【評論主題】5.本期帳列銷貨成本為$350,000,期初存貨為$51,000,期末存貨為$56,000,期初應付帳款餘額為$38,000,期末 應付帳款餘額為$42,000,則現金基礎下之銷貨成本為何? (A)
【評論內容】X+(42000-38000)+(51000-56000)=350000