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

PaisleyPPx · 2020年02月01日

问一道题:NO.PZ201602060100000301

* 问题详情,请 查看题干

问题如下:

The MD&A indicated that the prices of raw material, other production materials, and parts increased. Based on the inventory valuation methods described in Note 2, which inventory classification would least accurately reflect current prices?

选项:

A.

Raw materials.

B.

Finished goods.

C.

Work in process.

解释:

B is correct.

Finished goods least accurately reflect current prices because some of the finished goods are valued under the "last-in, firstout" ("LIFO") basis. The costs of the newest units available for sale are allocated to cost of goods sold, leaving the oldest units (at lower costs) in inventory. ZP values raw materials and work in process using the weighted average cost method. While not fully reflecting current prices, some inflationary effect will be included in the inventory values.

老师 可以跳过二级的题目不做吗

1 个答案

Olive_品职助教 · 2020年02月03日

嗨,从没放弃的小努力你好:


教材把原来的二级知识点挪到了一级,对应的case题也挪过来了,case题确实不是一级的题型,但是题目建议还是要做一下,实在不想做也至少要确认自己肯定已经掌握了题目考查的知识点。如果时间宽裕还是做一下,因为二级都是这种题目,咱们既然考了一级了,肯定要以持证为目标的,可以提前熟悉一下题型。


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!