【答案】B。
解析：
| Cost | Balance in | ||||
| Date | Units | Unit cost | of issues | inventory | |
| $ | $ | ||||
| 1 March | 50 | $45 | 2,250 | ||
| 17 March | 50 | $55 | 2,750 | ||
| -100 | $50* | 5,000 | |||
| 31 March | (45) | $50 | 2,250 | ||
| 55 | $50 | 2,750 |
知识点：Valuing inventories
【答案】C。
解析：
2021年acca考试F3科目练习题与解析（13）
【答案】B。
解析：
| Cost | Balance in | ||||
| Date | Units | Unit cost | of issues | inventory | |
| $ | $ | ||||
| 1 March | 50 | $45 | 2,250 | ||
| 17 March | 50 | $55 | 2,750 | ||
| -100 | $50* | 5,000 | |||
| 31 March | (45) | $50 | 2,250 | ||
| 55 | $50 | 2,750 |
知识点：Valuing inventories
【答案】C。
解析：
推荐活动
查看更多
选择分校
选择项目
国内财经证书domestic
国际财经证书international
金融相关证书finance
热门栏目推荐popular section