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洪铭泉 · 2025年04月02日

表格当中的5✖️10,这个5从哪来的

NO.PZ2024030503000040

问题如下:

Question
During its first two years of operations, a retailer has found that the cost of the inventory was quite variable. The following table shows the company’s purchases and sales during the past two years.

In Year 2, the company’s inventory turnover ratio was 3.67, using end-of-period inventory and cost of goods sold (COGS). The method that the retailer is using to value its inventory is most likely:

选项:

A.first-in, first-out (FIFO). B.last-in, first-out (LIFO). C.weighted average cost.

解释:

Solution
  1. Incorrect. At the end of Year 1, 5,000 units will remain (0 + 80,000 – 75,000) at a unit cost of $10. All units in the following tables are in thousands.

    Under Weighted Average Cost Method

    Because the costs assigned to COGS and inventory are the same, only the units going to each need to be tracked.

    Under LIFO Method

    In Year 2, all of the most recent purchases at $8 will go to COGS.

    Inventory will consist of the 5 units remaining from Year 1 and the 10 units remaining from Year 2 purchases.

    Under FIFO Method

    In Year 2, 5 units of the remaining Year 1 inventory and 50 units of Year 2 purchases will go to COGS.

    Inventory will consist of the remaining 15 units from Year 2 purchases.

  2. Incorrect. At the end of Year 1, 5,000 units will remain (0 + 80,000 – 75,000) at a unit cost of $10. All units in the following tables are in thousands.

    Under Weighted Average Cost Method

    Because the costs assigned to COGS and inventory are the same, only the units going to each need to be tracked.

    Under LIFO Method

    In Year 2, all of the most recent purchases at $8 will go to COGS.

    Inventory will consist of the 5 units remaining from Year 1 and the 10 units remaining from Year 2 purchases.

    Under FIFO Method

    In Year 2, 5 units of the remaining Year 1 inventory and 50 units of Year 2 purchases will go to COGS.

    Inventory will consist of the remaining 15 units from Year 2 purchases.

  3. Correct. At the end of Year 1, 5,000 units will remain (0 + 80,000 – 75,000) at a unit cost of $10. All units in the following tables are in thousands.

    Under Weighted Average Cost Method

    Because the costs assigned to COGS and inventory are the same, only the units going to each need to be tracked.

    Under LIFO Method

    In Year 2, all of the most recent purchases at $8 will go to COGS.

    Inventory will consist of the 5 units remaining from Year 1 and the 10 units remaining from Year 2 purchases.

    Under FIFO Method

    In Year 2, 5 units of the remaining Year 1 inventory and 50 units of Year 2 purchases will go to COGS.

    Inventory will consist of the remaining 15 units from Year 2 purchases.

    Analysis of Inventories

    • calculate and explain how inflation and deflation of inventory costs affect the financial statements and ratios of companies that use different inventory valuation methods

Under Weighted Average Cost Method


1 个答案

王园圆_品职助教 · 2025年04月02日

同学你好,请看题目解析的截图红色的说明,首先,第一年年末还剩80000-75000=5000的存货,然后这里说了表格计算的时候所有单位都是“千”——也就是计算的时候直接把5000后面的3个0省略了

后面的10则是第二年的数据同样原理计算来的

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2025-06-26 18:21 1 · 回答

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2025-06-26 18:10 1 · 回答