开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Molly · 2022年04月16日

The toy sold well in October

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

1 个答案

Kiko_品职助教 · 2022年04月18日

嗨,努力学习的PZer你好:


不用,这只是背景,不是做题的关键因素。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!