【每日一练】CFA 一级(2015年)
Question:
The method a high end custom-built motorcycle manufacturer uses to value its inventory results in the matching of the physical flow of the particular items sold, and the items remaining in inventory, to their actual cost. Which of the following inventory valuation methods is the manufacturer most likelyusing?
A. FIFO
B. Weighted average cost
C. Specific identification
Answer = C
Specific identification is the inventory method that results in the matching of the physical flow of the particular items sold and would be most suitable for high-end custom-built motorcycles that are not ordinarily considered interchangeable.
CFA Level I
"Inventories," Michael A. Broihahn
Section 3.1
19年12月-22年6月考季的考生,助力通过金融第一考 |
||
权威名师倾情打造,助力通过金融第一考 |
||
为零基础学员提供学习指导 |
更多精彩: