复旦管院会计学2021考试试题.docxVIP

复旦管院会计学2021考试试题 复旦大学管理学院 2021～2021学年第一学期期末考试试卷 □A卷 课程名称：_________会计学 _________ 课程代码：__ _MANA120003____ 开课院系：_______管理学院 __________ 考试形式： 闭卷 姓 名： 学 号： 专 业： 题 号 得 分 1. 1. Aloha Company uses a perpetual inventory system. It entered into the following calendar-year 2021 purchases and sales transactions. 1 2 3 4 5 6 7 8 9 10 总 分 Date Jan.1 Jan.10 Feb.12 Feb.15 July .21 Aug.5 Aut.10 Required Activities Beginning Inventory Purchase Purchase Sales Purchase Purchase Sales Total Units Acquired at Cost 700 units @ $55/unit 550 units @ $56/unit 220 units @ $57/unit 270 units @ $58/unit 445 units @ $59/unit 2185 units Units Sold at Retail 900units @ $90/unit 750 units @ $90/unit 1650 units 1. Compute cost of goods available for sale and the number of units available for sale. 2. Compute the number of units in ending inventory. 3. Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) specific identification―units sold consist of 700 units from beginning inventory, 500 units from the January 10 purchase, 220 units from the February 13 purchase, 200 units from the July 21 purchase, and 30 units from the August 5 purchase, and (d) weighted average―round per unit costs to tenth of a cent and inventory balances to the dollar. 4. Compute gross profit earned by the company for each of the four costing methods in part 3. 5. If the company’s manager earns a bonus based on a percent of gross profit, which method of inventory costing will the manager likely prefer? 答案 1. Compute cost of goods available for sale and units available for sale 700 units @ $55 $ 38,500 Beginning inventory ........................... = Jan. 10 .................................................. 550 units @ $56 = Feb. 13 .................................................. 220 units @ $57 = July 21 ....................