【每日一练】CFA 一级(2015年)
Question:
A company values its ending inventory using the prices of its most recent purchases. The inventory valuation method that the company is most likely using is:
A. FIFO.
B. Weighted average cost.
C. LIFO.
Answer = A
FIFO values ending inventory using the most recent costs of goods purchased.
CFA Level I
"Inventories," Michael A. Broihahn
Sections 3.2, 3.3, 3.4
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