单选题
At the end of the year, a firm reported LIFO inventory of $30000 and cost of goods sold of $80000. If the LIFO reserve was $8000 at the beginning of the year and $20000 at the end of the year, how much was FIFO COGS?
A、
$57000
B、
$63000
C、
$68000
【正确答案】
C
【答案解析】
[解析] COGS
FIFO
=COGS
LIFO
-(期末储备-期初储备)=80000-(20000-8000)=68000(美元)
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