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胖婷肥周 · 2022年09月07日

有没有其他的解题思路？

  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.

the company’s inventory turnover ratio was 3.67, using end-of-period inventory and cost of goods sold (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“end-of-period inventory and cost of goods sold (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？

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1 个答案

Kiko_品职助教 · 2022年09月08日

嗨，从没放弃的小努力你好：


the company’s inventory turnover ratio was 3.67, using end-of-period inventory and cost of goods sold (COGS)

意思就是turnover ratio这个数字，是用期末的存货算出来的。因为正常inventory是资产负债表科目，计算ratio的时候inventory是用average的。这样正好减轻我们计算量了。

你的算法是不对的。15000并不是第二年期末货物的总价值，他只是unit，需要乘以货物的单价，这里就是每个存货计量方法不同而不同。这道题没有什么好办法，只能像解析一样，把三种方法下的COGS和inventory都算出来，然后看哪个ratio=3.67、

考试一般不会出这种计算量这么大的题。

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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. 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？

2022-08-19 20:51 1 · 回答

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2022-08-19 20:42 1 · 回答