Inventory valuation method是在CFA財報中的知識？考試題類型是？

Inventory valuation method是在CFA財報中的知識，在CFA備考練習(xí)中你做到相關(guān)的CFA考試題沒有？如果沒有的話，可以跟著小編一起看看哦！我們一起看看這類考試題！

Which of the following inventory valuation methods best matches the actual historical cost of the inventory items sold to their physical flow?

A、LIFO

B、FIFO

C、Specific identification

【Answer 】C

【analysis】

C is correct.Specific identification best matches the physical flow of the inventory items because it tracks the actual units that are sold.

A is incorrect.LIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.

B is incorrect.FIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.

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