问题
单项选择题
An analyst acquires the following information regarding a company:
A．
B．Units
C．Unit Price
D．Beginning Inventory
E．559
F．$1.00
G．Purchases
H．785
I．
$5.00
J．Sales
K．848
L．$15.00
M．Purchases Sales
N．$ 3191 per annum
O．+$20
答案
参考答案：A
解析：FIFO : EBT = SALES - ( COGS + SGA) = 12720 - (2004 + 3191 ) = $ 7525.00. LIFO : EBT = SALES - ( COGS + SGA) = 12720 - (3988 + 3191 ) = $ 5541.00.