An inventory valuation method in which the average unit cost of stock is recalculated each time a new purchase is made, and the updated average unit cost is used as the issue price. Even when purchase prices vary, it always values inventory at the most current average, making it responsive to price fluctuations. It is a widely used accounting method in inventory management and cost accounting.

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• 2017h29h #32ある商品の4月の仕入と売上が表のとおりであるとき、移動平均法による4月末の商品の棚卸評価額は何円か。移動平均法とは、仕入の都度、在庫商品の平均単価を算出し、棚卸…