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77 · 2021年04月04日

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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）

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纠纠_品职答疑助手 · 2021年04月05日

嗨，爱思考的PZer你好：


这道题目问的是cost of sales，也就是售卖掉的这些东西的成本。所以只看卖掉的500个。

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