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摩羯大小姐 · 2022年02月06日

No.PZ2021050901000054,weighted average cost method 计算

weighted average cost method 怎么计算呢


No.PZ2021050901000054 (选择题)


A U.S. pulp brokerage firm which prepares its financial statements according to U.S. GAAP and uses a periodic inventory system had the following transactions during the year:

The cost of sales (in ‘000s) is closest to:


$3,968 using weighted average.

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Kiko_品职助教 · 2022年02月07日

嗨,从没放弃的小努力你好:


weighted average cost method 是计算在该期间内的平均成本,总的cost=650*5+680*3=5290 单价=5290/8=661.25

一共卖出去6,所以cost of sale= 661.25*6=3967.5

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