英文版中级财务会计第3章.pptVIP

Perpetual average cost a new weighted-average unit cost is calculated each time additional units are purchased. : Cost of goods sold=new weighted-average unit cost (最近的加权平均单位成本) × units of inventory sale Apr. 18 Sales -90 units @ $10.44 -940 Apr. 18 Balance 90 units @ $10.44 $ 940 Apr. 20 Purchases 70 units @ $12 840 Apr. 20 Balance 160 units @ $11.125 $1,780 Moving Average Apr. 1 Beginning Inventory 100 units @ $10 $1,000 Apr. 10 Purchases 80 units @ $11 880 Apr. 10 Balance 180 units @ $10.44 $1,880 $1,880 ? 180 Apr. 27 Sales -50 units @ $11.125 -556 Apr. 30 Bal