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ditto · 2023年10月18日

为什么分子里面算2014年的用数量1000

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  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

讲义公式里面公式的分子是可供出售的，2014年已经卖出了500， 可供出售的只剩下500了， 为什么题目在计算weighted average cost 的时候用了1000作为数量

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lynn_品职助教 · 2023年10月19日

嗨，努力学习的PZer你好：


讲义公式里面公式的分子是可供出售的，2014年已经卖出了500， 可供出售的只剩下500了， 为什么题目在计算weighted average cost 的时候用了1000作为数量


2013年2000个卖出了1500个，2013年还有500没有卖出。2014年买进来1000，可供出售的是1000个（不考虑2014年卖出去的哈，算完the weighted average cost，在计算 cost of sales = 56.67×500 =28335时，这500 才是2014年卖出去的500个。


请看以下讲义截图黄色部分，就是描述weighted average cost的计算方式


分子部分是指所有可以被卖出的存货的总成本，由于2013年还有500没有卖出，所以2014年总的可卖存货的金额就需要多考虑2013年剩余的部分500*50


而分母是所有可被卖出存货的总数量，同样考虑到2013年剩下的500个，所以需要在2014年新买的1000上多加500

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