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2021年acca考试F3科目练习题与解析(67)

2021-03-10 09:16:38 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

1.【单选题】Beanka company sells three products - Basic, Super and Luxury. The following information was available at the year end.

What is the value of inventory at the year end?

选项:

A. $4,200

B. $4,600

C. $5,700

D. $6,150

2.【单选题】 An inventory record card shows the following details.

February 1 50 units in stock at a cost of $40 per unit

February 7 100 units purchased at a cost of $45 per unit

February 15 80 units sold

February 23 50 units purchased at a cost of $50 per unit

February 28 40 units sold

What is the value of inventory at 28 February using the FIFO method?

选项:

A. $2,450

B. $3,850

C. $2,200

D. $3,000

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