标题: 向大家请教一个问题，level 1，Reading 35的练习题 [打印本页]
作者: joshuayang 时间: 2008-4-5 15:09 标题: 向大家请教一个问题，level 1，Reading 35的练习题
2008 level 1， curriculum volume 3 Financial Statement Analysis. 第341页第四题c的第二小问。Ratios on LIFO。请问如何将FIFO的COGS，52000转换为后面答案的LIFO的COGS，53675。
谢谢帮忙。
作者: cfa003 时间: 2008-4-28 10:44
LIFO:
20x1
Zenab BF = (24900+3600) = 28500
COGS(L) = COGS(F) + r * BI(F)
61940 = 59800 + r * 28500
r = 0.075088
Faytech:
COGS(L) = 52000 + 0.075088 * 22300 = 53674.5
Not sure if this type of question will be on exam. Can anybody took last level1 give some input on calculation questions?
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