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1. Noel's Kullanlm Arabalar, envanterin maliyetlendirilmesi iin zel tanmlama yntemini kullanr. Mart aynda Noel, srasyla 8.000 $, 10.000 $ ve 13.000 $'a araba satn ald.

1. Noel's Kullanlm Arabalar, envanterin maliyetlendirilmesi iin zel tanmlama yntemini kullanr. Mart aynda Noel, srasyla 8.000 $, 10.000 $ ve 13.000 $'a araba satn ald. Mart ay boyunca iki araba tanesi 11.000 dolardan satld. Noel, 31 Mart'ta 13.000 dolarlk arabann hl elinde olduunu belirler. Ted'in Mart ay brt kar ne kadar?

A. 4.000 dolar.

B. 9.000 dolar.

C. 3.000 dolar.

D. $1000 dolar.

2. Kenny Inc., 31 Aralk 2016'da fiziki bir envanter ald ve 395.000 'luk maln hazr olduunu belirledi. Buna ek olarak, aadaki kalemler fiziksel sayma dahil edilmedi: (1) 60.000 'luk mal yoldayd, fob var yeri (mallar Kenny tarafndan 3 Ocak 2017'de gn alnd) ve (2) irket fob'u gnderdi hedef 29 Aralk'ta 25.000 deerinde envanter. Mallar, alcnn i yerine 2 Ocak 2017'de ulat. Kenny, 2016'nn sonunda envanter olarak ne kadarlk bir rapor vermelidir?

A. 420.000 .

B. 395.000 .

C. 455.000 .

D. 480.000 .

3. 31 Aralk 2017 itibariyle, Ansan Corporation'n kapan envanterinde 9.800 adet model 63 ve 7.000 adet model 64 bulunmaktadr. Her bir rne ilikin spesifik veriler aadaki gibidir:

model 63 model 64

Tarihsel maliyet 7.800 W 8.700 W

Net gerekleebilir deer 7.700 8.800

irket LCNRV'yi uyguladktan sonra Ansan'n mali durum tablosunda envanter iin ne kadar tutar rapor edilecek?

A. 136.360.000 W.

B. 138.040.000 W.

C. 151.900.000 W.

D. 137.060.000 W.

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