Question
DOSSIER 1 : TRAVAUX DE FIN D'EXERCICE A- PROVIONS Les états des stocks et des créances douteuses de la société HORYSON S.A. au 31/12/2016 sont respectivement donnés dans les tableau ci-dessous : 1- Etat des stocks au 31/12/2016 : STOCKS & QTES & }(l) PRIX D'ACHAT cline ( 2 - 5 ) & & & 31 / 12 / 2015 & 31 / 12 / 2016 A & 900 & 10000 & 9000 & 10800 B & 500 & 15000 & 16000 & 13000 C & 600 & 8000 & 7500 & 7000 D & 300 & 17000 & 18000 & 17200
Solution
4.2
(246 Votos)
Erika
Veterano · Tutor por 10 anos
Resposta
### Stock A: Gain of 800; Stock B: Loss of 2,000; Stock C: Loss of 1,000; Stock D: Gain of 3,000.
Explicação
## Step 1: Understanding the Table### The table provides information about four different stocks (A, B, C, and D) with their respective quantities, purchase prices, and market prices at two different dates (31/12/2015 and 31/12/2016).## Step 2: Analyzing Stock Values### For each stock, we need to compare the purchase price with the market price as of 31/12/2016 to determine if there is a gain or loss.## Step 3: Calculating Gains or Losses### - **Stock A**: - Purchase Price = 10,000 - Market Price on 31/12/2016 = 10,800 - Gain/Loss = 10,800 - 10,000 = 800### - **Stock B**: - Purchase Price = 15,000 - Market Price on 31/12/2016 = 13,000 - Gain/Loss = 13,000 - 15,000 = -2,000### - **Stock C**: - Purchase Price = 8,000 - Market Price on 31/12/2016 = 7,000 - Gain/Loss = 7,000 - 8,000 = -1,000### - **Stock D**: - Purchase Price = 17,000 - Market Price on 31/12/2016 = 20,000 - Gain/Loss = 20,000 - 17,000 = 3,000## Step 4: Conclusion### Based on the calculations, Stocks A and D have gained value, while Stocks B and C have lost value by the end of 2016.