NO.PZ2016012102000031
问题如下:
A laptop store reported the following laptop transactions for the year (in chronological order):
Assuming the laptop inventory was zero at the beginning, calculate the year-end laptop inventory using FIFO and LIFO under periodic system.
选项:
A.
B.
C.
解释:
B is correct.
Sold: 12 + 34 + 59 = 105
Available for sale: 50 + 30 + 80 = 160
Ending inventory: 160 - 105 = 55
Using FIFO: 55 x $60 = $3,300
Using LIFO: (5 x $50) + (50 x $40) = $2,250
考点:FIFO LIFO
LIFO是后进先出,当年总共卖掉了105件,让计算年底的inventory,60元的那批进了80件,当年都卖掉了,所以inventory里肯定不包含进价60的这批货,所以要从50算起。50元这批货当年卖掉了25件,还剩下5件,40元那批货一件都没卖掉,所以年末inventory金额是5件×50元+50件×40元=2250
FIFO先进先出,40块那批货全卖掉了,50块那批货也全卖掉了,60块那批货卖掉了25件,还剩55件,所以年末inventory剩下55件×60元=3300元。
请问这里LIFO和FIFO价格是如何选的?