学会计的帮我看看这个题ThesalesbudgetofHarperCompanyforthesecondquarterof2011isasfollows:AprilMayJuneSales$96,000$72,000$108,000Salesare20%cash,80%credit.Costofgoodssoldis70%oftotalsales.Desiredendinginvento

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.]