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晨 · 2022年03月30日

问题是什么意思?

NO.PZ2018062004000141

问题如下:

Assuming periodic inventory system and FIFO method is adopted, in 2013, Company M started its operation and 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 company's ending inventory balance is:?

选项:

A.

$70,000

B.

$75,000

C.

$60,000

解释:

C is correct. Considering FIFO method is adopted, the 500 units of inventory left by 2013 were firstly sold in 2014, then 1000 units of inventory purchased in 2014 all remained, the ?ending inventory balance = 1,000×60= 60,000.

请问ending inventory balance具体表达的是什么意思?

1 个答案

Kiko_品职助教 · 2022年03月31日

嗨,努力学习的PZer你好:


就是期末库存余额得意思

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