NO.PZ2019120301000181
问题如下:
Question
During its first two years of operations, a retailer has found that the cost of the inventory was quite variable. The following table shows the company’s purchases and sales during the past two years.
选项:
A.first-in, first-out (FIFO). B.last-in, first-out (LIFO). C.weighted average cost.解释:
Solution
C is correct. At the end of Year 1, 5,000 units will remain (0 + 80,000 – 75,000) at a unit cost of $10. All units in the following tables are in thousands.
Under Weighted Average Cost Method
A is incorrect, as per table.
B is incorrect, as per table.
the company’s inventory turnover ratio was 3.67, using end-of-period inventory and cost of goods sold (COGS)
这句话是不是就是说,这个3.67的ratio,使用的分子分母,是用“end-of-period inventory and cost of goods sold (COGS)”?
那就是说COGS/15000(期末货物)=3.67,这样得出COGS是55050.
然后COGS算出来之后呢?还是说这个算法是不对的?