中国大学MOOC: G Co makes the following purchases and sales. 1 January Purchases 4,000 units for $10,000 31 January Purchases 1,000 units for $2,000 15 February Sales 3,000 units for $13,000 28 February Purchases 1,500 units for $3,750 14 March Sales 500 units for $1,200 At 31 March which of the following closing inventory valuations using LIFO is correct?
举一反三
- Which of the following is the correct formula for cost of sales? A: Opening inventory – purchases + closing inventory B: Purchases – closing inventory + sales C: Opening inventory + closing inventory – purchases D: Opening inventory – closing inventory + purchases
- G Co makes the following purchases and sales
- Gross profit for 20X3 can be calculated from: A: Purchases for 20X3, plus inventory at 31 December 20X3, less inventory at 1 January 20X3 B: Purchases for 20X3, less inventory at 31 December 20X3, plus inventory at 1 January 20X3 C: Cost of goods sold during 20X3, plus sales during 20X3 D: Net profit for 20X3, plus expenses for 20X3
- 肾上腺素与局部麻醉药混合溶液的常用浓度比为 A、1∶（40 000～100 000） B、1∶（10 000～100 000） C、1∶（100 000～200 000） D、1∶（200 000～400 000） E、1∶（400 000～500 000）
- 领用原材料时的会计分录为（ ）。 A: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：材料采购 14 000 B: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：原材料 14 000 C: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：在途物资 14 000 D: 借：生产成本 10 000 制造费用 3 000 管理费用 1 000 贷：应付账款 14 000