2. 职称英语
  3. The following statements are true of FIFO except that______.A、FIFO cost flow ass

The following statements are true of FIFO except that______.A、FIFO cost flow ass

游客2025-06-20  19
问题 The following statements are true of FIFO except that______.
选项 A、FIFO cost flow assumption assumes that the first item purchased is the first item sold
B、cost of goods sold is determined from the cost of the earliest purchases
C、the ending stock is assumed to be the first item purchased
D、cost of ending stock is computed from the most recent purchase cost
答案 C
解析 答案为C项。FIFO(first—in，first—out cost flow assumption) “先进先出成本流动假定”。假定先购进的材料、商品就是先发出的用完的材料、商品，库存的是最近期新购进的材料、商品。因此，销货成本(cost of goods sold)按存货中最先购进的价格计算，期末存货成本(cost of ending stock)按存货中最近期购进的价格计算。在不同的盘存制度下，先进先出法的计价结果是相同的。本题中C项认为期末存货是最先购进的，显然不符合先进先出法的假设，故选C项。
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