NO.PZ2018062018000041
问题如下：
Adopting the LIFO method, company A reports the following in $:
Under the FIFO method, what's the amount of cost of goods sold and inventory in 2017?
选项：
A.
COGS=$19,480, inventory=$7,410
B.
COGS=$22,120, inventory=$11,830
C.
COGS=$25,220, inventory=$11,830
解释：
B is correct. COGS (FIFO) = COGS (LIFO) –△ LIFO reserve = $23,670 – ($2,870 –$1,320) = $22,120.
inventory(FIFO)=Inventory（LIFO)+LIFO reserve (ending)=8,960+2,870=$11,830
想问一下 cogs 的计算公式，今年考纲还有吗
