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甲公司为上市公司,2003年正常销售其生产的A产品5000件,其中对关联方企业销售3000件,单位售价1万元(不含增值税,本题下同);对非关联方企业销售2000件,其中按单位售价0.9万元销售1000件,按单位售价0.7万元销售1000件。A产品的单位成本(账面价值)为0.6万元。假定上述销售均符合收入确认条件。甲公司2003年度销售A产品应确认的收入总额为( )万元。
A.5000
B.4000
C.3500
D.2400

A.9万元销售1000件,按单位售价0.7万元销售1000件。A产品的单位成本(账面价值)为0.6万元。假定上述销售均符合收入确认条件。甲公司2003年度销售A产品应确认的收入总额为(
B.5000
B.4000
C.3500

【参考答案】

B
解析:本期正常销售A产品对非关联方销售的比例为40%(2000件÷5000件),因此应按对非关联方销售的加权平均价格作为对关联方之间同类交易的计量基础,并将按此价格确定的金额确认为收入。
对非关联方销售的加权平均价格=(1000×0.9+1000×0.7)÷2000=0.8(万元...

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