末存計算 - 會計

The KFC Company used the retail inventory method. The following
information for 2006 is available:

Cost Retail Cost Retail

Inventory 1/1 $100,000 $180,000 Markdowns $15,000
Purchasses 320,000 600,000 Markdowns cancellations 4,000
Purchase- Sales 610,000
discounts 6,000 Sles returns 30,000
Freight-in 16,000 Sles discounts 10,000
Additional markups 60,000
Markup cancellations 12,000

Required:Compute the cost of the ending inventory under each of the
following cost flow assumptions:
(A) FIFO (B) Average cost (C) LIFO (D) Lower of cost or market
(based on average cost)


我不知道該怎麼算這些方法的期末存貨 用零售價法不就已經算出末存了
怎麼還可以用FIFO或LIFO

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