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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：

-$0.072 million.

+$0.072 million.

-$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.

COGS*DOH=365*average inventory 2017的average inventory=36 2018的average inventory=9.8 9.8-36=-26.2 -26.2/36=-0.7277778 ……结果是一样的，但是这么算可以吗

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王园圆_品职助教 · 2024年04月04日

同学你好，

COGS*DOH=365*average inventory 这个公式没有问题，但是2018年0.35*28 = 365* average inventory ——2018年的average inventory =0.026

2017年 1.2*30 = 365*average inventory ——2017年的average inventory = 0.0986

你这里两个年份的average inventory 都算错了呢？如果算对，答案可以直接得出，不需要多除以36那一步

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NO.PZ2018062004000122 问题如下 Company A hys of inventory on hanof 30 ys in 2017 anexpecteto matthe instry average of 28 ys in 2018. The cost of goo solfor the recent yew$1.2million in 2017 anexpecteto crease to $0.35million in 2018. What’s the change in inventory? A.-$0.072 million. B.+$0.072 million. C.-$0.85 million. A is correct. Average inventory w1.2*30/365= $0.099 million for 2017. Average inventory is expecteto 0.35*28/365=$0.027 million. Thus,the change is a crease 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？

2023-01-26 05:38 3 · 回答

这里的inventory change指的是change of average inventory？

2020-11-01 00:05 1 · 回答

老师，1.2*30可以一下吗？

2019-05-20 13:30 2 · 回答

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