请问为啥不能用表4的那个图通过FIFO的方法来算COGS呢

问题如下：

3. In Kern’s comparative ratio analysis, the 2009 inventory turnover ratio for Century Chocolate is closest to:

选项：

5.07.

5.42.

5.55.

解释：

B is correct.

Inventory turnover = Cost of sales/Average inventory = 41,043/7,569.5 = 5.42. Average inventory is (8,100 + 7,039)/2 = 7,569.5.

解析：题目让计算 2009年的 inventory turnover ratio。

Inventory turnover = Cost of sales/Average inventory

根据表1信息，COGS in 2009=41,043

根据表2信息，期初、期末inventory in 2009分别是7.039和8,100，可以计算出averageinventory为7,569.5

Inventory turnover=41,043/7,569.5=5.42，选项B正确。