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庄鑫 · 2022年08月19日

求解

  1. CFA I
  2. FRA

NO.PZ2019120301000181

问题如下：

Question

During its first two years of operations, a retailer has found that the cost of the inventory was quite variable. The following table shows the company’s purchases and sales during the past two years.


In Year 2, the company’s inventory turnover ratio was 3.67, using end-of-period inventory and cost of goods sold (COGS). The method that the retailer is using to value its inventory is most likely:

选项：

A.first-in, first-out (FIFO). B.last-in, first-out (LIFO). C.weighted average cost.

解释：

Solution

C is correct. At the end of Year 1, 5,000 units will remain (0 + 80,000 – 75,000) at a unit cost of $10. All units in the following tables are in thousands.

Under Weighted Average Cost Method


A is incorrect, as per table.

B is incorrect, as per table.

不是说FIFO下的存货周转率更低，而LIFO下的存货周转率更高吗？

为什么计算结果不是如此？

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已采纳答案

Kiko_品职助教 · 2022年08月21日

嗨，努力学习的PZer你好：


同学你说的情况是在物价上涨的情况下，LIFO下COGS是更高，inventory更低，所以存货周转率更高。

这道题明显是物价下降。第一年10，第二年8.跟你说的结论正好相反。

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努力的时光都是限量版，加油！

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