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Question asked by: LMIR - 1 year ago

Een onderneming XYZ verkoopt producten voor klein meubilair. Volgens haar
waarderingsregels gebruikt zij de FIFO methode.
Zij heeft volgende aankopen en verkopen op n bepaald voorraadartikel verricht tijdens
2013:
aankoop op 15 januari 2013 van 1.000 stuks aan 350,00 EUR
aankoop op 31 maart 2013 van 500 stuks aan 300,00 EUR
verkoop op 31 mei 2013 van 100 stuks aan 480,00 EUR.
Er is weinig interesse op de markt voor dit product. Dit artikel heeft op de afsluitingsdatum
per 31 december 2013 nog een marktwaarde van 280,00 EUR per artikel.
Per 30 april 2014 is de marktwaarde 300,00 EUR.
De algemene vergadering van de vennootschap had plaats op 5 mei 2014. De uitleg moet geschreven zijn op het niveau van de Middelbare school.

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