Anonymous
Anonymous asked in 教育與參考其他：教育 · 8 years ago

# 會計計算問題 幫幫我~

Clear Clarinets has the following inventory data:

July 1 Beginning inventory 10 units at \$120

5 Purchases 60 units at \$112

14 Sale 40 units

21 Purchases 30 units at \$115

30 Sale 28 unit

Assuming that a periodic inventory system is used, what is the amount allocated to ending inventory on a FIFO basis.

A. \$3,644

B. \$3,674

C. \$7,696.

D. \$7,706

Update:

Rating
• 8 years ago

Clear Clarinets has the following inventory data:

只說豎笛（例如不提豎笛的備用零件等）它的存貨資料如下：

July 1 Beginning inventory 10 units at \$120

七月一日 期初存貨10支每支120元

5 Purchases 60 units at \$112

第5條登錄資料 購買60支單價112元

14 Sale 40 units

第14條登錄資料 銷售40支

21 Purchases 30 units at \$115

第21條登錄資料 購買30支每支單價115元

30 Sale 28 unit

第30條登錄資料 銷售28支

Assuming that a periodic inventory system is used, what is the amount allocated to ending inventory on a FIFO basis.

假設採用了階段式存貨（登錄）系統，那麼依據先進先出法（FIFO 即First In First Out 先進先出），存貨最後算出來是多少金額？(ending inventory期末存貨金額)（選擇題）

A. \$3,644

B. \$3,674

C. \$7,696.

D. \$7,706

• Lv 4
8 years ago

大謎壺大大已寫的粉清楚了說

你還要人家教你怎麼算哦

那你還要分錄嗎

其實在先進先出的原則下

(10*120+60*112+30*115)-(10*120+30*112+28*112)=

11,370-7,696=3,674

答案是B

Source(s): 自己