19.銷商品$40,000，付款條件為2/10，n/30，若客戶於第9 天付現$19,600，則該筆賒銷所產生之應收帳款尚有多少借餘？
(1)$19,600 ‚ (2) $20,000 ƒ (3)$20,400 „ (4)$29,600---2
20.公司本年度銷貨收入為$130,000，期末應收帳款較期初減少$5,000，則本年度銷貨收現數為何？
(1)$5,000 ‚ (2)$125,000 ƒ (3)$130,000 „ (4)$135,000---4
21.星羽公司資產負債表上顯示，資產總金額$198,500 及負債總金額$88,500，其中資產之總市價為$220,000，而負債可以按其帳面價值清償，若此時皓月公司以$300,000 取得星羽公司，則皓月公司應認列之商譽金額為何？
(1)$80,000 ‚ (2)$101,500 ƒ (3) $168,500 „ (4)$190,000---3
麻煩告訴我怎麼算，謝謝!
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