NO.PZ2016012101000059
问题如下:
During 2009, Accent Toys Plc., which began business in October of that year, purchased 10,000 units of a toy at a cost of ₤10 per unit in October. The toy sold well in October. In anticipation of heavy December sales, Accent purchased 5,000 additional units in November at a cost of ₤11 per unit. During 2009, Accent sold 12,000 units at a price of ₤15 per unit. what would Accent’s cost of goods sold be under the weighted average cost method?
选项:
A.₤120,000.
B.₤122,000.
C.₤124,000.
解释:
C is correct.
Under the weighted average cost method:
$155,000/15,000 units = ₤10.3333 × 12,000 units = ₤124,000.
解析:当年采购的所有的存货花的成本=10000*10+5000*11=₤155,000,平均到每一件存货的成本是155,000/(10000+5000)= ₤10.3333,这就是weighted average cost,再乘以当年卖掉的存货数量就是COGS= ₤10.3333*12000=₤124,000。
The toy sold well in October 这个因素不用考虑是不是