课程讲义 >>答疑编号:NODE00840000040500000102
2014-11-04 22:09:44 来源：
FIFO Method
During its 1st yr of operation, A company has purchased all of its inventory in 3 separate batches. Batch 1 was for 4,000 units at $4.25 per unit. Batch 2 was for 2,000 units at $4.50 per unit. Batch 3 was for 3,000 units at $4.75 per unit. 4,000 units in total were sold, 3,000 units after the first purchase and 1,000 units after the second purchase. what are the amounts of ending inventory and COGS using the FIFO vs. LIFO method and the periodic and perpetual systems?
Continued Solution:
【提问内容】
【回复内容】您的问题答复如下：
讲义中并没有提到IFRS ONLY FIFO，IFRS下不仅能用FIFO，也能用weighted averag and moving average，只是不能用LIFO,usgaap能用LIFO.
祝您学习愉快！
During its 1st yr of operation, A company has purchased all of its inventory in 3 separate batches. Batch 1 was for 4,000 units at $4.25 per unit. Batch 2 was for 2,000 units at $4.50 per unit. Batch 3 was for 3,000 units at $4.75 per unit. 4,000 units in total were sold, 3,000 units after the first purchase and 1,000 units after the second purchase. what are the amounts of ending inventory and COGS using the FIFO vs. LIFO method and the periodic and perpetual systems?
Continued Solution:
【提问内容】
老师说IFRS ONLY FIFO,是说IFRS下只能用FIFO，不能用weighted averag and moving average吗？
【回复内容】您的问题答复如下：
讲义中并没有提到IFRS ONLY FIFO，IFRS下不仅能用FIFO，也能用weighted averag and moving average，只是不能用LIFO,usgaap能用LIFO.
祝您学习愉快！