开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Ivana 🍭 · 2022年11月23日

请问如果用weighted计算这题那该怎么计算?

NO.PZ2019120301000169

问题如下:

Question

A firm that prepares its financial statements according to US GAAP and uses a periodic inventory system had the following transactions during the year:


The cost of sales (in thousands) is closest to:

选项:

A.$5,890 using weighted average.

B.$4,080 using LIFO.

C.$3,850 using FIFO.

解释:

Solution

C is correct. Under FIFO, the oldest units are sold first, thus for the six units sold FIFO, cost of sales is $3,850, as follows: 1 unit at $600 + 5 units at 650 = $3,850.

A is incorrect. It is the cost of goods available for sale not the cost of goods sold: 1 unit at $600 + 5 units at 650 + 3 units at 680 = $5,890.

B is incorrect. It used the $680 most recent cost for all 6,000 units sold: 6 × $680 = $4,080.

请问如果用weighted计算这题那该怎么计算?

1 个答案

lynn_品职助教 · 2022年11月24日

嗨,努力学习的PZer你好:


weighted average cost method 是计算在该期间内的平均成本,总的cost=600*1+650*5+680*3=5890 单价=5890/9=654.44

一共卖出去6,所以cost of sale= 654.44*6=3926.67

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

  • 1

    回答
  • 0

    关注
  • 241

    浏览
相关问题