徐老师
发表于 2006-11-1 21:53:01
[头脑风暴]一名企的面试题,10人做8个人错
<p><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa"> 一天有个年轻人来到王老板的店里买了一件礼物。</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">这件礼物成本是</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">18</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元，标价是</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">21</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元。</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">结果是这个年轻人掏出</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">100</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元要买这件礼物。</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体"><br /> <br /></span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa"> 王老板当时没有零钱，用那</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">100</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元向街坊换了</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">100</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元的零钱，找给年轻人</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">79</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元。</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">但是街坊後来发现那</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">100</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元是假钞，王老板无奈还了街坊</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">100</span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa">元。</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体"><br /> <br /></span><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa"> </span></p><p><span style="font-size:10.5pt;color:black;font-family:宋体;mso-bidi-font-family:'times new roman';mso-font-kerning:1.0pt;mso-hansi-font-family:'times new roman';mso-ascii-font-family:'times new roman';mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa"> 现在问题是：王老板在这次交易中到底损失了多少钱</span><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">???</span></p><p><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体"></span></p><p><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体">这个问题主要考核企业管理人员的全面思维能力，你敢试试吗？</span></p><p><span lang="EN-US" style="font-size:10.5pt;color:black;font-family:'times new roman';mso-font-kerning:1.0pt;mso-bidi-font-size:12.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体"><font color="#ff0000" size="7"><strong>我这里笔墨伺候 ，请动手回答吧</strong></font></span></p><br />[此帖子已经被clarke于1169777848编辑过]
yangxh
发表于 2006-11-2 06:00:40
<p><font size="2">1、礼物成本是<span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: \'mso-bidi-font-size:12.0pt;mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体;;">18</span><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;">元。</span></font></p><p><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;"><font size="2">2、找给年轻人<span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: \'mso-bidi-font-size:12.0pt;mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体;;">79</span><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;">元。</span></font></span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;"><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;"><font size="2">3、王老板无奈还了街坊<span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: \'mso-bidi-font-size:12.0pt;mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;mso-fareast-font-family:宋体;;">100</span><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;">元。</span></font></span></span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;"><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;"><font size="2"><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: \'mso-ascii-font-family:\'mso-bidi-font-size:12.0pt; mso-hansi-font-family: \'mso-font-kerning:1.0pt;mso-ansi-language:en-us;mso-fareast-language:zh-cn;mso-bidi-language:ar-sa;;">合计：<font size="2">王老板损失197元。</font></span></font></span></span></p>
LY7777777LY
发表于 2006-11-4 21:53:08
100+79+18=197从数字上说他损失了197元,但是从商品的交易额算,他损失了200元!
ycx_xcy
发表于 2006-11-7 19:52:36
从金额上看，最低损失197元，最高损失200元。
赵双
发表于 2006-11-7 20:27:54
我考虑了下,王老板共损失还是100元.因为是100元进来也是100元还给了别人嘛.不知道最终答案是多少?还请教师指点迷津哟.
ycx_xcy
发表于 2006-11-7 22:34:35
我认为损失额为197元。从财务角度考虑，报损失时应该按实际成本作价。
郑美华
发表于 2006-11-17 05:14:19
<p>从数字上来说,王老板损失了97元,即假币100元,但其卖东西获利3元,100-3=97元;</p><p>我们先不看换钱的事,则王老板获利3元,但通过忘老板换币损失100元;但从无形的来说,王老板收获了信誉!</p>
gfd
发表于 2006-11-22 21:45:39
现金79元，货物成本18元
andy780625
发表于 2006-11-23 02:42:44
<p>王老板共损失还是97元</p><p>学员：梁紫阳</p>
andy780625
发表于 2006-11-23 02:42:44
<p>王老板共损失还是97元</p><p>学员：梁紫阳</p>
andy780625
发表于 2006-11-23 02:42:46
<p>王老板共损失还是97元</p><p>学员：梁紫阳</p>
徐老师
发表于 2006-11-27 19:55:45
<p>晕了</p>
郑美华
发表于 2006-11-29 17:31:07
<p>徐老师,是对的人多了吧!</p><p>答案先看看,可以吗?</p><p>谢谢!</p>
徐老师
发表于 2006-12-5 15:34:29
<p>哈哈哈</p>
dong1002
发表于 2006-12-8 21:11:58
徐老师公布答案吧？
dong1002
发表于 2006-12-8 22:45:29
<p>假设100元假币为真币0元,可视同,王老板借入100元无息借款向假币持有人捐赠后,假币持有人再从王老板处购入货物,(不考虑相关税费)即:</p><p>借:现金 100</p><p> 借:短期借款 100</p><p>借:营业外支出--捐赠支出 100</p><p> 贷:现金 100</p><p>销售实现时:</p><p>借:主营业务成本 18</p><p> 贷:库存商品 18</p><p>借:现金 21</p><p> 贷:主营业务收入 21</p><p>还款时:</p><p>借:短期借款 100</p><p> 贷:现金 100</p><p>至此,结转损益:</p><p>借:本年利润 118</p><p> 贷:主营业务成本 18</p><p> 营业外支出 100</p><p>借:主营业务收入 21</p><p> 贷:本年利润 21</p><p>借:利润分配--未分配利润 97</p><p> 贷:本年利润 97</p>
sinsonic18
发表于 2006-12-13 22:06:19
损失100元
jcd
发表于 2006-12-15 12:53:18
<p>我认为损失额为197元,报损失时应该按实际成本作价。</p>
tjchen
发表于 2006-12-25 12:50:59
损失200元
fanwei
发表于 2006-12-26 12:50:09
117yuan
