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CPIM PART2-供应链资格认证考试
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单选题

The costing more commonly used for items imported for resale when substantial changes in the exchange rate are regularly experienced is

A
Standard cost
B
Activity-based cost
C
Actual cost
D
Average cost

答案解析

正确答案:C

解析:

With actual costing, the item costs are tracked, by lot, batch or order. This is used when item costs may fluctuate greatly between inventory purchases, this is the only way to establish true cost;
CPIM PART2-供应链资格认证考试

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