NO.PZ201601210100015203
问题如下：
3. In Kern’s comparative ratio analysis, the 2009 inventory turnover ratio for Century Chocolate is closest to:
选项：
A. 5.07.
B. 5.42.
C. 5.55.
解释：
B is correct.
Inventory turnover = Cost of sales/Average inventory = 41,043/7,569.5 = 5.42. Average inventory is (8,100 + 7,039)/2 = 7,569.5.
解析：题目让计算 2009年的 inventory turnover ratio。
Inventory turnover = Cost of sales/Average inventory
根据表1信息，COGS in 2009=41,043
根据表2信息，期初、期末inventory in 2009分别是7.039和8,100，可以计算出averageinventory为7,569.5
Inventory turnover=41,043/7,569.5=5.42，选项B正确。
请问这题中的averaged inventory 为什么不是像算股份数一样，根据买进卖出的存货的时间点来算。
