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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.

存货周转率计算公式中，分母为什么不用average inventory去计算？而是直接用逐个年份的存货期末数值？

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已采纳答案

Kiko_品职助教 · 2022年08月21日

嗨，从没放弃的小努力你好：


其实严格意义上应该是用average计算的。考试我们还是首先要用average，如果没有答案再用ending的算。

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NO.PZ2019120301000181 问题如下 Questionring its first two years of operations, a retailer hfounththe cost of the inventory wquite variable. The following table shows the company’s purchases ansales ring the past two years.In Ye2, the company’s inventory turnover ratio w3.67, using enof-perioinventory ancost of goo sol(COGS). The methoththe retailer is using to value its inventory is most likely: A.first-in, first-out (FIFO). B.last-in, first-out (LIFO). C.weighteaverage cost. SolutionC is correct. the enof Ye1, 5,000 units will remain (0 + 80,000 – 75,000) a unit cost of $10. All units in the following tables are in thousan.Unr WeighteAverage Cost Metho is incorrect, per table.B is incorrect, per table. the company’s inventory turnover ratio w3.67, using enof-perioinventory ancost of goo sol(COGS)这句话是不是就是说，这个3.67的ratio,使用的分子分母，是用“enof-perioinventory ancost of goo sol(COGS)”？那就是说COGS/15000(期末货物)=3.67,这样得出COGS是55050.然后COGS算出来之后呢？还是说这个算法是不对的？

2022-09-07 14:34 1 · 回答

NO.PZ2019120301000181 问题如下 Questionring its first two years of operations, a retailer hfounththe cost of the inventory wquite variable. The following table shows the company’s purchases ansales ring the past two years.In Ye2, the company’s inventory turnover ratio w3.67, using enof-perioinventory ancost of goo sol(COGS). The methoththe retailer is using to value its inventory is most likely: A.first-in, first-out (FIFO). B.last-in, first-out (LIFO). C.weighteaverage cost. SolutionC is correct. the enof Ye1, 5,000 units will remain (0 + 80,000 – 75,000) a unit cost of $10. All units in the following tables are in thousan.Unr WeighteAverage Cost Metho is incorrect, per table.B is incorrect, 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？

2022-08-19 20:42 1 · 回答