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胖婷肥周 · 2022年09月07日

为什么这里里面的存货不用平均值

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NO.PZ2019120301000177

问题如下：

Question

An analyst gathers the following information about a company:


Using end-of-year inventories, if first-in, first-out (FIFO) instead of last-in, first-out (LIFO) is used to determine the number of days in inventory on hand for 2014, the difference in days will be greater by an amount closest to:

选项：

A.25 B.27 C.13

解释：

Solution

B is correct.

LIFO cost of goods sold (COGS) = (1 – Gross profit margin) × Sales

= (1 – 0.48) × 2,173

= 1,130.0

Change in LIFO reserve = LIFO reserve 2014 – LIFO reserve 2013

= 77 – 59

= 18

FIFO COGS = LIFO COGS – Change in LIFO reserve

= 1,130.0 – 18

= 1,112.0

FIFO inventory = LIFO inventory + LIFO reserve

= 310 + 77

= 387

Calculation of Days in Inventory


为什么这里里面的存货不用平均值，但是我在上一道题里面，答案解析又是用的平均值！


如果用平均值的话，像上一个题的答案解析中说的那样，去年的值就是今年年初的值，应该是两个数据的平均。

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1 个答案

Kiko_品职助教 · 2022年09月08日

嗨，爱思考的PZer你好：


是的同学，其实这道题条件都给了，按理应该要用平均值的，考试的时候如果条件全，还是要按平均值算，如果没有答案，再按照ending inventory算。

这是官网出来的practice的题目，咱们掌握这个方法计算就好。

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NO.PZ2019120301000177问题如下 Questionanalyst gathers the following information about a company:Using enof-yeinventories, if first-in, first-out (FIFO) insteof last-in, first-out (LIFO) is useto termine the number of ys in inventory on hanfor 2014, the fferenin ys will greater amount closest to: A.25B.27C.13 SolutionB is correct.LIFO cost of goo sol(COGS) = (1 – Gross profit margin) × Sales = (1 – 0.48) × 2,173 = 1,130.0Change in LIFO reserve = LIFO reserve 2014 – LIFO reserve 2013 = 77 – 59 = 18FIFO COGS = LIFO COGS – Change in LIFO reserve = 1,130.0 – 18 = 1,112.0FIFO inventory = LIFO inventory + LIFO reserve = 310 + 77 = 387Calculation of ys in Inventory 没明白怎么用gross profit margin求出cogs的 那个公式没理解

2022-10-19 04:18 1 · 回答