问题
单项选择题
The following information has been gathered about a firm: LIFO inventory = $10000 Beginning LIFO reserve = $ 2500 Ending LIFO reserve = $ 4000 LIFO cost of goods sold=$15000 LIFO net income = $1500 Tax rate is 40% What is the FIFO COGS
A．
| A. $16500. |
B．
| B. $13500. |
C．
| C. $11000. |
答案
参考答案：B
解析：FIFO COGS = LIFO COGS -change in LIFO reserve = $15000 - (4000 -2500) = $13500
