Inventory valuation method是在CFA财报中的知识？考试题类型是？

Inventory valuation method是在CFA财报中的知识，在CFA备考练习中你做到相关的CFA考试题没有？如果没有的话，可以跟着小编一起看看哦！我们一起看看这类考试题！

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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