【每日一练】CFA 一级（2015年）

Question：

The method a high end custom-built motorcycle manufacturer uses to value its inventory results in the matching of the physical flow of the particular items sold, and the items remaining in inventory, to their actual cost. Which of the following inventory valuation methods is the manufacturer most likelyusing? 
A. FIFO 
B. Weighted average cost 
C. Specific identification 

Answer = C 
Specific identification is the inventory method that results in the matching of the physical flow of the particular items sold and would be most suitable for high-end custom-built motorcycles that are not ordinarily considered interchangeable. 

CFA Level I 

"Inventories," Michael A. Broihahn 
Section 3.1 

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