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冯有为 · 2019年01月29日

问一道题：NO.PZ2018062004000140 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

求两年的平均购买成本为什么不是（2000*50+1000*60）/（2000+1000）

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1 个答案

竹子 · 2019年01月29日

2013买了2000个，但卖了1500个，剩余50个。

所以在计算2014的weighted average cost时，应该用上期剩余的与当期购买的进行平均

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