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zhouanne · 2022年10月19日

提问

NO.PZ2019120301000177

问题如下:

Question

An analyst gathers the following information about a company:


Using end-of-year inventories, if first-in, first-out (FIFO) instead of last-in, first-out (LIFO) is used to determine the number of days in inventory on hand for 2014, the difference in days will be greater by an amount closest to:

选项:

A.25

B.27

C.13

解释:

Solution

B is correct.

LIFO cost of goods sold (COGS) = (1 – Gross profit margin) × Sales

= (1 – 0.48) × 2,173

= 1,130.0

Change in LIFO reserve = LIFO reserve 2014 – LIFO reserve 2013

= 77 – 59

= 18

FIFO COGS = LIFO COGS – Change in LIFO reserve

= 1,130.0 – 18

= 1,112.0

FIFO inventory = LIFO inventory + LIFO reserve

= 310 + 77

= 387

Calculation of Days in Inventory


没明白怎么用gross profit margin求出cogs的 那个公式没理解

1 个答案

Kiko_品职助教 · 2022年10月20日

嗨,努力学习的PZer你好:


gross profit margin销售毛利率,gross profit margin=(net revenue-COGS)/net revenue=1-COGS/net revenue.求解COGS,代入计算就可以。

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