CTAL-ST Exam Questions and Answers

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NEW QUESTION: 1
1 월 1 일에 회사에 개시 재고 잔액이 없습니다. 연중 다음과 같이 구매합니다.

12 월 31 일에 재고가 10.000 개 있습니다. 회사가 FIFO의 첫 번째 FIFO 재고 평가 방법을 사용하는 경우 종료 재고 잔고는 다음과 같습니다.
A. US $ 95,000
B. US $ 77,500
C. US $ 86,250
D. US $ 85,000
Answer: B
Explanation:
Under first-in, first-out FIFO) inventory valuation, the 10,000 units in ending inventory are assumed to have been the most recent items purchased. The cost of the most recent 10,000 units purchased is: 5,000 units x US $7.50) +5,000 units x $8) e US $77,500.


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