问题如下:
Company A had days of inventory on hand of 30 days in 2017 and expected to match the industry average of 28 days in 2018. The cost of goods sold for the recent year was $1.2million in 2017 and expected to decrease to $0.35million in 2018. What’s the change in inventory?
选项:
A.-$0.072 million.
B.+$0.072 million.
C.-$0.85 million.
解释:
A is correct. Average inventory was 1.2*30/365= $0.099 million for 2017. Average inventory is expected to be 0.35*28/365=$0.027 million. Thus,the change is a decrease in inventory of $0.072 million.
这里的inventory change指的是change of average inventory?