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黄祯炜Chris · 2020年06月29日

问一道题：NO.PZ2018062004000140

  1. CFA I
  2. FRA

问题如下：

Assuming periodic inventory system and weighted average cost method is adopted, in 2013, Company M purchased 2,000 units of inventory, each unit was bought at $50 and sold at $70, only 1500 units were sold. In 2014, it purchased another 1,000 units, each unit was bought at $60 and sold at $75, but only 500 units were sold. In 2014, the cost of sales is:

选项：

A.

$16500

B.

$28335

C.

$43755

解释：

B is correct. In 2014,  there are 500 units of inventory left by 2013, the weighted average cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335

请简单讲一下，weighted average cost在period和perpetual这两个情况下分别的算法，谢谢

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1 个答案

纠纠_品职答疑助手 · 2020年06月29日

嗨，努力学习的PZer你好：


perpetual 是以每次购买/销售库存就结算一次成本做一次加权。

period是月末一次性做加权平均。

如: 本来有库存100个 单价10元

1月5日买入 100个 单价20元

1月10日卖出100个

1月15日买入 100个 单价 30元

如period方法计算 当月的库存成本 = (100*10 + 100*20 + 100*30 )/300 = 20 元， 卖出和库存成本都是20元

如用perpetual 方法，

1月5日采购后结算一次陈本，库存 均单价 15元

1月10日卖出的100个再做一次结算库存还剩100个，单位成本15元。

1月15日买入后 再结算一次成本 =（100*15+100*30）/200 =22.5 元


-------------------------------
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𝒜𝒩𝒥𝒜 安雅🎃 · 2021年11月18日

【1月10日卖出的100个】是从原有的100个存货中卖出50个，再从第一次进货的100个存货里卖出50个，两者相加得到的100？

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