标题: 关于CFA 2级,periodic vs. perpetual inventory system的问题 [打印本页] 作者: xjleric 时间: 2016-3-16 16:19 标题: 关于CFA 2级,periodic vs. perpetual inventory system的问题
教材上有一段没弄明白,
In the case of FIFO and specific identification, ending inventory values and COGS are the same whether a periodic or perpetual system is used. Conversely, there can be significant diferences in inventory values and COGS when using weighted average cost and LIFO basd on the system used.