问题如下:
A laptop store reported the following laptop transactions for the year (in chronological order):
Assuming the laptop inventory was zero at the beginning, calculate the year-end laptop inventory using FIFO and LIFO under periodic system.
选项:
解释:
B is correct.
Sold: 12 + 34 + 59 = 105
Available for sale: 50 + 30 + 80 = 160
Ending inventory: 160 - 105 = 55
Using FIFO: 55 x $60 = $3,300
Using LIFO: (5 x $50) + (50 x $40) = $2,250
为啥在LIFO的情况下,答案不是先从60元的那批货开始算起的呢?为啥55倍分到50元和40元的那批,不应该是最后进的货先被卖掉吗?