问题如下:
What is the value of ending inventory for the first quarter if the company uses a perpetual LIFO inventory valuation method?
选项:
A.$14,500
B.$15,000
C.$16,000
解释:
A is correct.
A perpetual inventory system updates inventory values and quantities and
cost of goods sold continuously to reflect purchases and sales. The ending inventory of
800 units consists of 300 units at $20 and 500 units at $17.
(300 × $20) + (500 × $17) = $14,500
老师 没明白为什么要乘以17 最终剩下的就是1月份的800啊 以价格20购入的