., $ | , $ | , $ | , | ., . | , $ | ||
12,00 | |||||||
- | 2,50 | ||||||
5,30 | |||||||
19,80 |
(10000 . ´ 12 $) 120000
(5000 . ´ 5,30 $) 26500 146500
(15000 . ´ 19,80 $) 297000
Y
. | , | ||
X | . | ||
, . , , 80%, 50%. , 0. X, () . , , . , , .
6.2. FIFO
, . , . , , .
3, , FIFO , .
9
( X)
, $ | () ( .) | ., . | , $ | ||
(22000-8000 ´ 100%) | 4,50 | ||||
(22000-8000 ´ 60%) | 4,61 | ||||
9,11 |
($):
|
|
. 60850
(14000 . ´ 4,50 $) 63000
(17200 . ´ 4,61 $) 79292 203142
.:
(6000 . ´ 4,50 $) 27000
(4500 . ´ 4,61 $) 20745 47745
, , , . , , . , . , . , . , (60850 . .) , .
Y.
10
, $ | () ( .) | . | |||
(15000-3000 ´ 100%) | 11.40 | ||||
(15000-3000 ´ 100%) | - | 1.83 | |||
(1500-3000 ´ 80%) | 5.48 | ||||
18.71 |
($):
. 74250
(12000 . ´ 11.40 $) 136800
(12600 . ´ 5.48 $) 69048 280098
.
(10000 . ´ 11.40 $) 114000
(5000 . ´ 5,48 $) 27400 141400
, 80%, , 75%. , (250850 $.) X, Y.
.
FIFO | |||||
X | Y | X | Y | ||
, . | |||||
, $ | 4,70 | 2,50 | 4,50 | 1,83 | |
4,50 | 5,30 | 4,61 | 5,48 | ||
., $ | - | - | |||
, $ |
|
|
. FIFO , . , FIFO . .
. , . , , . - , .