问题
单项选择题
During an accounting period a company has the following sequence of transactions with a beginning inventory of zero:
A．Purchases Sales
B．100units at $ 210 80units at $ 240
C．90units at $ 225 90units at $ 250
答案
参考答案：A
解析：FIFO COGS : 100 × $210 = $21000 70 × $ 225 = $15750 $ 36750 LIFO ending inventory : Purchases 190 Sales 170 Balance 20 × $ 210 = $ 4200