FSA: Assets 财务报告分析：资产－相关习题1 method, border, following, 133

cfaspace

Given the following data what is the ending inventory value using the LIFO method?

Purchases	Sales
50 units at $50/unit	25 units at $55/unit
60 units at $45/unit	30 units at $50/unit
70 units at $40/unit	45 units at $45/unit
A) $3,850.
B) $3,250.
C) $3,200.
D) $4,000.

The correct answer was A.

Purchased 50 + 60 + 70 = 180 units. Sold 25 + 30 + 45 = 100.

Ending inventory = 180 －100 = 80 of the first units purchased.

(50 units)($50/unit) + (30 units)($45/unit) = $2,500 + $1,350 = $3,850.

coolguy889

[em01]

robinlu

买卖没有先后顺序是没有办法作的

fionzheng

d

盘子

看看

路西菲尔

A

coolzjh

a

cotobt

b

caoli577

a

x-stephon

a