1

 1

1
2
3

 2
2

1 2

 3

1

1
2

 5

1
2

 6


/ / /

/ / /

+ =

10

11

12

13

+ =

14

15

16

1 2

17

4
5

18

1 A B 50
2000 / 3000 17%

/
100000
17000

3000

120000

19

2 H G 1000
3000 / 100000
17%

3100000

510000
G
3610000
20

21


1
A B
10000 2/10 N/30

1
10000

10000
2 10 10000
9800

200
22

93

23

24

25

5
GAAP

26

1 / /

27

A
B

28

G
H

29

30

A
B
G
H

31


9
6

A
B

32


10
7

33


11

/ A
B
A
B
8

34


12

9 /

A
/ A

35

36

+
=
37

 1
2
+

38

 2
2

39

1
2

40

 1
3 [ ]

1 1
2000 10
9
3000 11
13
19
4000 11.6
25
30
1000 12.4

4000
3000

2000
5000
1000
5000
2000
3000

41

 2
,
13 2000*10 + 2000*11 =
42000
25 1000*11 + 2000*11.6
= 34200
:2000*11.6 + 1000*12.4 =
35600
42

2000*11.6 + 1000*12.4 = 35600

2000*10+3000*11+4000*11.6+1000*12.435600
=76200
43

44

1
2000*10+3000*11+4000*11.6+1000*12.4
2000 +3000+4000+1000= 11.18
3000*11.18 = 33540
111800 33540 = 78260
45

 6
2

46

47

1
9
3000 11 33000
13
19 4000 11.6 46400
25
30 1000 12.4 12400

2000 10 20000
5000 10.60*53000
4000 10.60 42400 1000 10.60 10600
5000 11.40*57000
3000 11.40 34200 2000 11.40 22800
3000 11.73*35200

48

 9
: *

1 2

49

 10
:
,
13 3000*11+1000*10
= 43000 25
3000*11.6 = 34800

50

 11
2000*10 + 1000*11 = 31000
111800 31000 = 80800
1
; 2

51

 12
:

1 /

52

 13
2

53

 14
FIFO LIFO
FIFO
/

54

 15
LIFO

FIFO
LIFO

FIFO LIFO

55

 16
FIFO
LIFO

56

57


(
1

58


(
2

*1 A
2000
2000
59


(
3
1 *1 A 1000
10 8
2
500
1500

9

60


(
4
1000
1000

100
1000

1000
61


(
5
/

*2
0

2000

2000
62


(
6

63