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小鸣哥哥 · 2020年08月10日

问一道题:NO.PZ2016012101000058

问题如下:

During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of ₤10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ₤11 per unit. During 2009, Accent sold 12,000 units at a price of ₤15 per unit. Under the first in, first out (FIFO) method, what is Accent’s cost of goods sold for 2009?

选项:

A.

₤120,000.

B.

₤122,000.

C.

₤124,000.

解释:

B is correct.

Under the first in, first out (FIFO) method, the first 10,000 units sold came from the October purchases at £10, and the next 2,000 units sold came from the November purchases at £11.

解析:FIFO是先进先出,先采购的存货先卖掉。因此当年销售掉的存货是10月采购的10000件加上11月采购的2000件,COGS=10,000*10+2,000*11=122,000

您好老师,这道题目感觉有点问题,因为中间有一句The toy sold well in Oct, 那就意味着第一批货物10000个里面有一部分已经卖掉了,按照FIFO的原则我们无法推断剩余的第一批留给后面的12000个的占比是多少,除非题目告诉10月的sold well是多少。否则,这样按照FIFO是无法计算的?请问是这样吗?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年08月11日

嗨,爱思考的PZer你好:


我们不需要知道10月卖掉多少。

因为最后题目里面说2009年总共卖掉 12,000 ,而且要求求的是2009年的cost。

按照先进先出法,10月买的10,000个已经卖掉了,剩下的2,000是11月买的。


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NO.PZ2016012101000058 问题如下 ring 2009, Accent Toys Plc., whibegbusiness in October of thyear, purchase10,000 units of a toy a cost of ₤10 per unit in October. The toy solwell in October. In anticipation of heavy cember sales, Accent purchase5,000 aitionunits in November a cost of ₤11 per unit. ring 2009, Accent sol12,000 units a priof ₤15 per unit. Unr the first in, first out (FIFO) metho whis Accent’s cost of goo solfor 2009? A.₤120,000. B.₤122,000. C.₤124,000. B is correct.Unr the first in, first out (FIFO) metho the first 10,000 units solcame from the October purchases £10, anthe next 2,000 units solcame from the November purchases £11.解析FIFO是先进先出,先采购的存货先卖掉。因此当年销售掉的存货是10月采购的10000件加上11月采购的2000件,COGS=10,000*10+2,000*11=122,000 不管用FIFO、LIFO还是WAC,都是数量✖️购进成本吧?不是数量✖️卖出价格哈?

2023-07-29 17:00 1 · 回答

₤122,000. ₤124,000. B is correct. Unr the first in, first out (FIFO) metho the first 10,000 units solcame from the October purchases £10, anthe next 2,000 units solcame from the November purchases £11. 解析FIFO是先进先出,先采购的存货先卖掉。因此当年销售掉的存货是10月采购的10000件加上11月采购的2000件,COGS=10,000*10+2,000*11=122,000 这道题目没有说是perpetual还是perioc,所以能不能理解为,只要题目不给分阶段出售,就统一认定为perioc?

2020-09-12 20:50 1 · 回答