每日一练F2 答案回复可见 following, specific, records, during

小果子

An organisation’s stock records show the following transactions for a specific item during last month:
                 Date               Receipts             Issues
                                           units                 units
                  4th                                               50
                13th                    200
                20th                                               50
                27th                                               50
The stock at the beginning of last month consisted of 100 units valued at £6,700.
The receipts last month cost £62 per unit.
The value of the closing stock for last month has been calculated twice – once using a FIFO valuation and once using
a LIFO valuation.
Which of the following statements about the valuation of closing stock for last month is correct?
A   The FIFO valuation is higher than the LIFO valuation by £250.
B   The LIFO valuation is higher than the FIFO valuation by £250.
C   The FIFO valuation is higher than the LIFO valuation by £500.
D   The LIFO valuation is higher than the FIFO valuation by £500.

B

wispydog

b

tomyb

白

hanyong

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baise

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aina-aini

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troyrentou

 d

laoxiu2100

b

0603010024

B

alanber

b