来自:CFA > 2023 Level I > Financial Statement Analysis > Learning Module 7 Inventories 2023-06-14 17:26
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融跃答疑王老师 2023-06-15 09:23
致精进的你:
fifo,一共sale185个,3 Apr 2018 Sale 50 ,16 Aug 2018 Sale 100,9 Sep 2018 Sale 35 使用Beginning inventory 100个,单价22,是100*22, 4 Feb 2018 Purchase 40个,单价 25,是40*25 23 Jul 2018 Purchase 70个,单价30,但只使用45个,185-100-40=45,所以是45*30 Cost of sales = 2,200 + 1,000 + 1,350 = CHF 4,550
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