单选题 An analyst acquires the following information regarding a company:
Units
Unit Price
Beginning Inventory
559
$1.00
Purchases
785

$5.00

Sales
848
$15.00
Purchases Sales
$ 3191 per annum
+$20
What are the earnings before taxes using the FIFO Method and the LIFO Method?
FIFO LIFO
①A. $ 7525 $ 5541
②B. $ 7525 $ 5818
③C. $ 6700 $ 5818
  • A. ①
  • B. ②
  • C. ③
【正确答案】 A
【答案解析】FIFO : EBT = SALES - ( COGS + SGA) = 12720 - (2004 + 3191 ) = $ 7525.00. LIFO : EBT = SALES - ( COGS + SGA) = 12720 - (3988 + 3191 ) = $ 5541.00.