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

返回

ditto · 2023年10月18日

为什么分子里面算2014年的用数量1000

  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

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

添加评论
1 个答案
已采纳答案

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

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 1

    回答

  • 0

    关注

  • 208

    浏览
相关问题

NO.PZ2018062004000140问题如下 Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is:A.$16500B.$28335C.$43755B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335这题用到的是哪个公式

2023-05-08 10:27 1 · 回答

NO.PZ2018062004000140问题如下Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is:A.$16500B.$28335C.$43755B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage 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

2023-01-23 17:55 1 · 回答

NO.PZ2018062004000140问题如下Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is:A.$16500B.$28335C.$43755B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335什么时候用总的呢，老是举的例子里不是也用了购买总数吗

2023-01-04 11:01 1 · 回答

NO.PZ2018062004000140 问题如下 Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is: A.$16500 B.$28335 C.$43755 B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335 不明白为什么需要加上上一期的剩余

2022-06-23 15:22 2 · 回答