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blade8932 · 2022年06月23日

不明白为什么需要加上上一期的剩余

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  2. FRA

NO.PZ2018062004000140

问题如下：

Assuming periodic inventory system and weighted average cost method is adopted, in 2013, Company M purchased 2,000 units of inventory, each unit was bought at $50 and sold at $70, only 1500 units were sold. In 2014, it purchased another 1,000 units, each unit was bought at $60 and sold at $75, but only 500 units were sold. In 2014, the cost of sales is:

选项：

A.

$16500

B.

$28335

C.

$43755

解释：

B is correct. In 2014,  there are 500 units of inventory left by 2013, the weighted average cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335

不明白为什么需要加上上一期的剩余

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2 个答案

Kiko_品职助教 · 2022年06月26日

嗨，爱思考的PZer你好：


我理解加权平均是否跨年这个要看题干，总之肯定是要两个时间段的购货成本的。所以这道题如果只看2014年得话，是没有办法做平均得，只能跟2013的成本做平均。

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努力的时光都是限量版，加油！

Kiko_品职助教 · 2022年06月23日

嗨，努力学习的PZer你好：


这个在你的上一个提问里我回答了哈~

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

blade8932 · 2022年06月26日

老师，忘了原来评论的位置了。

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