2021年acca考试F2科目练习题与解析(34)
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1.【单选题】A company makes the following purchases and sales.
| 5 June | Purchases | 6,000 units for $12,000 |
| 30 June | Sales | 1,000 units for $3,000 |
| 18 July | Sales | 2,000 units for $7,000 |
| 31 July | Purchases | 500 units for $1,200 |
| 8 August | Sales | 1,500 units for $3,200 |
At 31 August which of the following closing inventory valuations using FIFO is correct?
选项:A. $4,320
B. $4,200
C. $4,120
D. $4,000
2.【单选题】A company makes the following purchases and sales.
| 5 June | Purchases | 6,000 units for $12,000 |
| 30 June | Sales | 1,000 units for $3,000 |
| 18 July | Sales | 2,000 units for $7,000 |
| 31 July | Purchases | 500 units for $1,200 |
| 8 August | Sales | 1,500 units for $3,200 |
At 31 August which of the following closing inventory valuations using AVCO is correct?
选项:A. $4,320
B. $4,200
C. $4,120
D. $4,000
1.【答案】B。
解析:FIFO: 先进来的存货先卖出
| 18/7 | Closing inventory | 3,000 units for $6,000 |
| 31/7 | Closing inventory | 3,000 units for $6,000 500 units for $1,200 |
| 8/8 | Closing inventory | 1,500 units for $3,000 500 units for $1,200 |
知识点:Inventory valuation (FIFO, LIFO,AVCO) (Chapter 6 Accounting for material)
2.【答案】C。
解析:AVCO每次进来存货之后都需要算一次加权平均成本
| 18/7 | Closing inventory | 3,000 units for $2 per unit |
| 31/7 | Closing inventory | 3,500 units for $2.06 per unit |
| 8/8 | Closing inventory | 2,000 units for $2.06 per unit |
知识点:Inventory valuation (FIFO, LIFO,AVCO) (Chapter 6 Accounting for material)
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