NO.PZ2018062004000140
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
cost of sales = 56.67×500 最后问什么要乘500呢,2013剩了500, 2014买了1000股只卖了500股 也还剩500,那一共不就还剩1000股了吗(2013和2014的)