兩題關於"存貨"的觀念及計算 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 1.The inventory costing method that best matches current expense with current
: revenue is (A) specific unit cost
: (B) FIFO
: (C) LIFO
: (D) FIFO or LIFO.depending on whether inventory costs are
: increasing or decresing.
: 答案是(C)...我不太懂.請告訴我觀念吧@@"

因為銷貨成本是最接近進貨價格，比較能夠反正最近期的毛利

: 2.On Dec.31.1981.Kern Company adopted the dollar value LIFO inventory method.
: All of Kern's inventories constitute a single pool.The inventory on Dec.31.
: 1981.using the dollar value LIFO inventory method was $600000 inventory data
: for 1982 are as follows
: 12/31/82 inventory at year-end prices $780000
: Relevant price index at year-end 120
: (base year 1981)
: Under the dollar value LIFO inventory method.Kern's inventory at Dec.31.1982.
: would be (A)$650000
: (B)$655000
: (C)$660000
: (D)$720000
: 此題答案為(D)...但是我怎麼算就是算不出來...請高手幫幫我吧~~~感恩!!!

這題我覺得答案是不是有錯...
我的算法是
780,000/1.2=650,000
600,000+50,000*1.2=660,000

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