Inventory valuation method是在CFA財(cái)報(bào)中的知識(shí)，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.

備考CFA考試zui后階段是要練習(xí)CFA題的，不知道你備考有沒有CFA考試題做呢？這邊有CFA題庫可以幫助到你備考CFA知識(shí)哦。