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Helen 🎈 · 2023年01月23日

最后一步

  1. CFA I
  2. FRA

NO.PZ2018062004000140

问题如下：

Assuming periodic inventory system and weighted average cost method is adopted, in 2013, Company M purchased 2,000 units of inventory, each unit was bought at $50 and sold at $70, only 1500 units were sold. In 2014, it purchased another 1,000 units, each unit was bought at $60 and sold at $75, but only 500 units were sold. In 2014, the cost of sales is:

选项：

A.

$16500

B.

$28335

C.

$43755

解释：

B is correct. In 2014,  there are 500 units of inventory left by 2013, the weighted average cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335

处以500是什么意思呀

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1 个答案

王园圆_品职助教 · 2023年01月23日

嗨，努力学习的PZer你好：


同学你好，你是想问最后一步乘以500 的意思吧？

请看这句题目“In 2014, it purchased another 1,000 units, each unit was bought at $60 and sold at $75, but only 500 units were sold. In 2014, the cost of sales is:”

题目说了2014年一共只卖出了500个产品，然后问2014年的COGS是多少

既然只卖出了500个，我们在计算出了每个产品的成本后，计算2014年整体所有已经卖出的产品的成本：就是500*每个产品的产品的成本也就是500*56.67了

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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