问题如下图：
periodic的话，不是应该只考虑2014年即可吗？
60*500=30000，为什么不对？
选项：
A. 
B. 
C. 
解释：
NO.PZ2018062004000140 问题如下 Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is: A.$16500 B.$28335 C.$43755 B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335 讲义公式里面公式的分子是可供出售的，2014年已经卖出了500， 可供出售的只剩下500了， 为什么题目在计算weighteaverage cost 的时候用了1000作为数量
NO.PZ2018062004000140问题如下 Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is:A.$16500B.$28335C.$43755B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335这题用到的是哪个公式
NO.PZ2018062004000140问题如下Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is:A.$16500B.$28335C.$43755B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335处以500是什么意思呀
NO.PZ2018062004000140问题如下Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is:A.$16500B.$28335C.$43755B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335什么时候用总的呢，老是举的例子里不是也用了购买总数吗
NO.PZ2018062004000140 问题如下 Assuming perioc inventory system anweighteaverage cost methois apte in 2013, Company M purchase2,000 units of inventory, eaunit wbought $50 ansol$70, only 1500 units were sol In 2014, it purchaseanother 1,000 units, eaunit wbought $60 ansol$75, but only 500 units were sol In 2014, the cost of sales is: A.$16500 B.$28335 C.$43755 B is correct. In 2014, there are 500 units of inventory left 2013, the weighteaverage cost = (500×50+1000×60)/(500+1000) = 56.67, cost of sales = 56.67×500 =28335 不明白为什么需要加上上一期的剩余
