[头脑风暴]一名企的面试题,10人做8个人错

徐老师

<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">&nbsp;&nbsp; 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 />&nbsp;&nbsp;&nbsp;<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 />&nbsp;&nbsp;&nbsp;<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">&nbsp;&nbsp;&nbsp; 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[lastedittime]1169777848[/lastedittime]编辑过]

yangxh

<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

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![em01]

ycx_xcy

从金额上看，最低损失197元，最高损失200元。

赵双

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

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

<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

现金79元，货物成本18元

andy780625

<p>王老板共损失还是97元</p><p>学员：梁紫阳</p>

andy780625

<p>王老板共损失还是97元</p><p>学员：梁紫阳</p>

andy780625

<p>王老板共损失还是97元</p><p>学员：梁紫阳</p>

徐老师

<p>晕了</p>

郑美华

<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

<p>哈哈哈</p>

dong1002

徐老师公布答案吧？

dong1002

<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>&nbsp; 借:短期借款 100</p><p>借:营业外支出--捐赠支出 100</p><p>&nbsp; 贷:现金 100</p><p>销售实现时:</p><p>借:主营业务成本&nbsp; 18</p><p>&nbsp; 贷:库存商品&nbsp; 18</p><p>借:现金 21</p><p>&nbsp; 贷:主营业务收入 21</p><p>还款时:</p><p>借:短期借款 100</p><p>&nbsp; 贷:现金 100</p><p>至此,结转损益:</p><p>借:本年利润&nbsp;118</p><p>&nbsp; 贷:主营业务成本 18</p><p>&nbsp;&nbsp;&nbsp;&nbsp; 营业外支出 100</p><p>借:主营业务收入 21</p><p>&nbsp;&nbsp;贷:本年利润 21</p><p>借:利润分配--未分配利润 97</p><p>&nbsp; 贷:本年利润 97</p>

sinsonic18

损失100元

jcd

<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

损失200元

fanwei

117yuan