问题 单项选择题

根据以下信息,回答第520题至第521题。

1月1日,一家公司初始存货余额为0美元。以下采购都发生在当年:

日期 购买单位数 单位价格

1月1日 5000单位 10.00美元

4月1日 5000单位 9.00美元

7月1日 5000单位 8.00美元

10月1日 5000单位 7.50美元

12月31日有10000单位存货。

如果该公司使用先进先出法对存货估价,那么期末存货余额是()

A.77500美元 

B.85000美元 

C.86250美元 

D.95000美元

答案

参考答案:A

解析:

用先进先出法,10000单位的期末存货被假定为最近购买的存货。最近购买的10000单位存货的成本是: 5000×7.5+5000×8=37500+40000=77500(美元) 选项(b)不正确,如果剩余在库存中的存货被认为是4月1日和6月1日采购的,那么该答案是用个别认定法计算得到的期末存货余额。 5000×9+5000×8=45000+40000=85000(美元) 选项(c)不正确,因为该答案是在加权平均法下的期末存货余额。所有采购存货的平均成本被用于计算期末存货余额。所有采购存货的平均成本为: (10×5000+9×5000+8×5000+7.5×5000)/20000=8.625(美元) 因此,10000单位存货的成本是86250美元。 选项(c)不正确,因为该答案是在后进先出法下的期末存货余额。最近被购买的存货被假定为最先售出,因此剩余在库存中的存货应该以最早的购买成本计算: 5000×10+5000×9=45000+50000=95000(美元)

单项选择题
单项选择题

A federal judge on Monday certified a $200 billion class action lawsuit against the tobacco industry for its marketing of light cigarettes.
Eastern District of New York Judge Jack B. Weinstein’s 540-page opinion in Schwab v. Philip Morris USA, Inc., 04-CIV-1945—which included an additional 965 pages of appendices for a total of 1,505 pages—gave tens of millions of smokers an avenue to recover damages from the nation’s largest tobacco companies, including Philip Morris USA Inc., R.J. Reynolds Tobacco Co., Lorillard Tobacco Co., and Liggett Group, Inc.
The class will include anyone who purchased light cigarettes from the time tobacco companies began selling them in the 1970s. The judge said he even would consider broadening the class, to encompass smokers of all "low tar" brands, not just light cigarettes. The judge suggested that an expansion of the class could assist the parties in negotiating a global settlement. He set a trial date for January 22, 2007. The plaintiffs intend to seek treble damages.
einstein has expressed skepticism about the plaintiffs’ theory of damages, which alleges that light smokers were defrauded of billions because they believed they were buying a product of greater value because of its health advantages. The judge also questioned the size of the class, as well as the claim that as many as 90 percent of light cigarette smokers chose the cigarettes because they were less harmful.
In his ruling Monday, the judge stressed that while the suit was far from perfect, the evidence was sufficient. He said the jury system—which he described as the "ultimate focus group of the law"—was well equipped to sort out the particulars in accordance with Amendment Ⅶ of the U.S. Constitution.
Weinstein declined to grant an interlocutory appeal to the 2nd U.S. Circuit Court of Appeals. Theodore M. Grossman of Jones Day in Cleveland, which represents R.J. Reynolds, said the defendants would seek a stay and appeal the class certification under Rule 23(f)of the Federal Rules of Civil Procedure.

The phrase "a global settlement" underlined in Paragraph 3 refers to ______ .

A.smokers are found everywhere on the globe

B.smokers are to settle down around the world

C.people around the earth smoke light cigarettes

D.a final court decision that applies internationally