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Ivana 🍭 · 2022年11月23日

请问如果用weighted计算这题那该怎么计算?

NO.PZ2019120301000169

问题如下:

Question

A firm that prepares its financial statements according to US GAAP and uses a periodic inventory system had the following transactions during the year:


The cost of sales (in thousands) is closest to:

选项:

A.$5,890 using weighted average.

B.$4,080 using LIFO.

C.$3,850 using FIFO.

解释:

Solution

C is correct. Under FIFO, the oldest units are sold first, thus for the six units sold FIFO, cost of sales is $3,850, as follows: 1 unit at $600 + 5 units at 650 = $3,850.

A is incorrect. It is the cost of goods available for sale not the cost of goods sold: 1 unit at $600 + 5 units at 650 + 3 units at 680 = $5,890.

B is incorrect. It used the $680 most recent cost for all 6,000 units sold: 6 × $680 = $4,080.

请问如果用weighted计算这题那该怎么计算?

1 个答案

lynn_品职助教 · 2022年11月24日

嗨,努力学习的PZer你好:


weighted average cost method 是计算在该期间内的平均成本,总的cost=600*1+650*5+680*3=5890 单价=5890/9=654.44

一共卖出去6,所以cost of sale= 654.44*6=3926.67

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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