NO.PZ2016012101000141
问题如下：
Zimt AG started business in 2007 and uses the FIFO method. During 2007, it purchased 45,000 units of inventory at €10 each and sold 40,000 units for €20 each. In 2008, it purchased another 50,000 units at €11 each and sold 45,000 units for €22 each. Its 2008 ending inventory balance (€ thousands) was closest to:(assume the companies use a periodic inventory system)
选项：
A.€105.
B.€109.
C.€110.
解释：
C is correct.
Zimt uses the FIFO method, and thus the first 5,000 units sold in 2008 depleted the 2007 inventory. Of the inventory purchased in 2008, 40,000 units were sold and 10,000 remain, valued at €11 each, for a total of €110,000.
解析：这道题用的是FIFO的方法，2007年采购的存货有5000件没卖掉，2008年销售的45000件商品要先把2007年剩下的5000件卖掉，然后再卖2008年新采购的，所以到2008年底存货应该还剩10000件，这10000件是2008年采购的，每件的采购成本是11块，那么存货总成本是110000元，以thousand为单位就是110。
这道题说的是用periodic 计算法，那是不是以年为period,应该2013年的先FIFO,剩下5000件，单价10;2014年也是FIFO，剩下5000件单价11呢？否则说periodic没有意义啊。
