NO.PZ2018062004000122
问题如下:
Company A had days of inventory on hand of 30 days in 2017 and expected to match the industry average of 28 days in 2018. The cost of goods sold for the recent year was $1.2million in 2017 and expected to decrease to $0.35million in 2018. What’s the change in inventory?
选项:
A.-$0.072 million.
B.+$0.072 million.
C.-$0.85 million.
解释:
A is correct. Average inventory was 1.2*30/365= $0.099 million for 2017. Average inventory is expected to be 0.35*28/365=$0.027 million. Thus,the change is a decrease in inventory of $0.072 million.
请问我理解的算出来的公式是inventory turnover=cogs/average inventory
题目中给的inventory turnover是30和28,也给了cogs,我直接是30=1200000/average inventory。算出来average inventory是40000
第二个也是一样的 算出来average inventory是12500,请问错在哪儿?