Miss Wang sells shoes, and the purchase price of a shoe is 45 yuan, and the sale price is 30 yuan. The customer came to buy a pair of shoes and gave Zhang 100 yuan, but Miss Wang had no change, so she asked a neighbor shop for 100 yuan. Afterwards, the neighbor shop found out that the money was fake, and Miss Wang paid the neighbor another 100 yuan. How much did Miss Wang lose in total? (This question is not simple, how much did you lose?) This question has been tested in various groups, and in groups of 100 people, only 1 person answered correctly within half an hour. ）
The above is a problem that was popular on the Internet in 2017 when I was flipping through my phone. The bold part is the original text at that time.
Give this question to the AI answer, preliminary answer:
Miss Wang sells shoes, and she sold a pair of shoes with a purchase price of 45 yuan for 30 yuan.
The customer gave her a counterfeit 100 yuan note, and Miss Wang had no change, so she went to a neighbor's shop to exchange 100 yuan for change.
Afterwards, the neighbor shop found out that the money was fake, and Miss Wang paid the neighbor another 100 yuan.
We need to find out how much money Miss Wang has lost.
Let's say Miss Wang loses x yuan.
Depending on the problem, we can build the following equation:
Ms. Wang received 100 yuan in counterfeit money from a customer and actually had no income.
The change that Ms. Wang gave to her customers was 100 - 30 = 70 yuan (because a pair of shoes sold for 30 yuan).
Miss Wang's $100 to her neighbor was fake, so she lost $100.
Miss Wang's purchase cost is 45 2 = 90 yuan (because it is a pair of shoes).
Using a mathematical equation, we can express it as:
x = 70 + 100 + 90
Now we're going to solve this equation and find the value of x.
The result is: x = 260 RMB.
Therefore, Miss Wang lost a total of 260 yuan.
Obviously, there are many problems in the calculation of the above answers, so the answer is given after introducing accounting entries and correcting them several times:
1.Ms. Wang's transactions with customers:
Ms. Wang received a counterfeit $100 bill from a customer and asked the customer for a genuine $40 coin. This means that not only did Ms. Wang not receive any income from the transaction, but she also lost 40 yuan in cash.
Purchase cost: Miss Wang paid 90 yuan for two pairs of shoes. The $90 is Ms. Wang's real expenses and will be recorded as operating costs.
Change: Miss Wang gave the customer 40 yuan in real money. The $40 was actually Ms. Wang's loss as it was not compensated through any other transaction.
Bad Debt: Since the $100 was counterfeit, Ms. Wang was unable to recover the money from the customer. This means that she lost 100 yuan in business income.
2.Miss Wang's transaction with the neighboring shop:
Ms. Wang exchanged the counterfeit money for 100 yuan of genuine money from the neighboring shop, and subsequently compensated the neighbor shop with 100 yuan.
In exchange for change: Miss Wang received 100 yuan of genuine money from the neighbor shop, but soon found out that it was counterfeit money and compensated the neighbor shop 100 yuan. This means that Ms. Wang did not gain any net income or loss in this transaction.
3.Ms. Wang's total loss is calculated:
Operating costs: Ms. Wang paid 90 yuan for two pairs of shoes.
Change: Miss Wang gave the customer 40 yuan in real money, which was her direct loss.
Bad debts: Since 100 yuan was counterfeit, Ms. Wang lost 100 yuan of operating income.
Compensation for the neighbor's shop: Ms. Wang compensated the neighbor's shop for 100 yuan, but had previously received 100 yuan of counterfeit money from the neighbor's shop, so there was actually no net loss for this item.
Add up all the above losses to get the total loss = 90 (cost of business) + 40 (change) + 100 (bad debt) = 230 yuan.
Therefore, through a detailed analysis of the transactions and accounting records at each step, we can determine that Ms. Wang's total loss is $230.
Rewrite into accounting entries as follows:
Ms. Wang's transaction process with customers:
The customer buys two pairs of shoes, and Miss Wang gives change to the customer:
Borrow: Cash on hand 40
Credit: Operating income 40
Miss Wang confirms the loss of shoes:
Borrow: Operating costs 90
Credit: 90 of goods in stock
Ms. Wang confirmed that she could not recover the counterfeit money from the customer, and did bad debt treatment
Debit: Bad debt provision 100
Credit: Operating income 100
Ms. Wang's transaction process with her neighbors:
Miss Wang exchanged change from the neighbor's shop:
Borrow: 100 cash on hand
Credit: Bank deposit 100
The neighbor shop found that the money was fake, and Miss Wang compensated the neighbor shop 100 yuan
Debit: Bank deposit 100
Credit: Cash on hand 100
Miss Wang's own account:
Miss Wang confirms the total loss:
Borrow: Non-operating expenses 230
Credit: cash in hand 230 yuan (here it should be 90 yuan loss of inventory goods, 40 yuan of change and 100 yuan of compensation for neighboring shops, a total of 230 yuan.) ）
Based on the above accounting entries, we can conclude that Ms. Wang's total loss is 230 yuan.
Jianshu @夏木xiamu gives a new idea of solving the problem:
If you want to ask Miss Wang how much money she lost (earned) through this transaction, there is no need to think too much about the complex logic of the buying and selling process, and the easiest solution is to directly compare how much money Miss Wang had before and after this transaction. "How much money did you have after the sale" minus "how much money did you have before the transaction" is the money that Miss Wang lost (earned) in this transaction.
Therefore, we can assume that Ms. Wang had 300 yuan before this transaction. Then let's reconstruct this scenario:
First, the customer first came to buy two pairs of shoes, so she first had to use 300 yuan to buy two pairs of shoes, a pair of 45 yuan each, and it cost her 45 * 2 = 90 yuan. At this time, Miss Wang has 300-90=210 yuan left.
Second, the customer gave her 100 yuan. She took the 100 yuan to go next door to find change, because a pair of shoes sold for 30 yuan, so she found the customer's money of 100-30*2=40 yuan. The remaining 100-40=60 yuan is put into your own wallet. So at this time, she has 210 + 60 = 270 yuan of money.
Third, then the next door told her that the 100 she was looking for just now was fake. So she lost 100 yuan next door. At this time, her wallet had 270-100=170 yuan. This is the last money left by Miss Wang.
And she started with 300 dollars. Therefore, we can know that she lost 300-170=130 yuan in this transaction.
Author: Natsuki xiamu Link: *Jianshu).Substitute the above analysis into the AI and get a reply:
First, let's follow your train of thought for a step-by-step analysis (AI slang):
1. Miss Wang purchased two pairs of shoes, each for 45 yuan, and spent a total of 90 yuan. That's right. After the initial capital of 300 yuan minus the purchase cost of 90 yuan, Miss Wang has 210 yuan left.
Second, the customer gave Miss Wang 100 yuan in counterfeit money. Miss Wang gave 40 yuan in change to the customer, and there is a key point here: since the 100 yuan is counterfeit, in fact, Miss Wang did not increase her income by 60 yuan. Therefore, in this step, Miss Wang should have lost 40 yuan in change and 90 yuan in the cost of two pairs of shoes, rather than an increase of 60 yuan. So, after this step, Miss Wang should actually have 210 yuan (starting capital minus purchase cost) minus 40 yuan (change) equals 170 yuan.
3. Miss Wang compensated the neighboring shop 100 yuan. Since the 100 yuan received before was counterfeit, the 100 yuan was actually Miss Wang's loss. After compensating the neighboring shop, Ms. Wang has the remaining 170 yuan (the remaining from the previous step) minus 100 yuan (compensation for the neighboring shop) equals 70 yuan.
However, there is one more factor to consider here: Ms. Wang originally expected to earn 60 yuan from the sale of two pairs of shoes (30 yuan per pair and 60 yuan for two pairs). This part of the expected income was also not realized due to the counterfeit money received. Therefore, Ms. Wang's total loss should also include this portion of unrealized income.
Based on the above factors, Ms. Wang's total loss should be: purchase cost of 90 yuan + change of 40 yuan + compensation of 100 yuan for neighboring shops + unrealized income of 60 yuan = 290 yuan.
However, this result does not match your previous calculations. What's the problem? Actually, the problem lies in the calculations of the second and third steps. In the second step, we should treat both change and restocking costs as a loss, rather than an increase in revenue. In the third step, we should also consider the amount of compensation for the neighboring shop as a loss.
If we recalculate it in this way, we will find that Ms. Wang's total loss is actually 230 yuan with the initial capital of 300 yuan minus the final remaining capital of 70 yuan. This result is consistent with your previous calculations.
Therefore, after analyzing the situational reduction method, we can conclude that in this transaction, Miss Wang lost a total of 230 yuan. The result includes all relevant factors such as restocking costs, change, compensation for neighbours, and unrealized revenues.
The above is the analysis process given around the story of "Miss Wang sold two pairs of shoes" in 2017.
In the future, we will refer to this case as "Miss Wang Selling Shoes (2017)" or "Selling Shoes".