為了幫助各位即將參加2015年USCPA（美國注冊會(huì)計(jì)師）考試的考生更好地復(fù)習(xí)及備考，高頓網(wǎng)校小編在此準(zhǔn)備以下關(guān)于“公司內(nèi)部交易”的模擬試題，你會(huì)做了嗎？
　　Perez, Inc. owns 80% of Senior, Inc. During Year 1, Perez sold goods with a 40% gross profit to Senior. Senior sold all of these goods in Year 1. For Year 1 consolidated financial statements, how should the summation of Perez and Senior's income statement items be adjusted?
　　a. No adjustment is necessary.
　　b. Sales and cost of goods sold should be reduced by the intercompany sales.
　　c. Sales and cost of goods sold should be reduced by 80% of the intercompany sales.
　　d. Net income should be reduced by 80% of the gross profit on intercompany sales.
　　Explanation
　　Choice "b" is correct. Sales and cost of goods sold should be reduced by the intercompany sales.
　　Perez's sales price is Senior's purchase price. When Senior sells to an outside party, this amount becomes Senior's cost of sales. The sales price to the outsider is okay and the original cost of sales on Perez's books is okay, but the sales and cost of sales are overstated, for a like amount, by the intercompany transaction.
　　Note: No inventory adjustment is needed since none of the intercompany goods sold are on hand at year end.
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