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CFApipa · 2022年08月22日

老师这一章好绕,nrv,carrying cost, historical cost到底有什么区别啊

NO.PZ2017102901000040

问题如下:

If inventory unit costs are increasing from period-to-period, a LIFO liquidation is most likely to result in an increase in:

选项:

A.

gross profit.

B.

LIFO reserve.

C.

inventory carrying amounts.

解释:

A is correct.

When the number of units sold exceeds the number of units purchased, a company using LIFO will experience a LIFO liquidation. If inventory unit costs have been rising from period-to-period and a LIFO liquidation occurs, it will produce an increase in gross profit as a result of the lower inventory carrying amounts of the liquidated units (lower cost per unit of the liquidated units).

老师这一章好绕,nrv,carrying cost, historical cost到底有什么区别啊

1 个答案

Lucky_品职助教 · 2022年08月24日

嗨,努力学习的PZer你好:


NRV可变现净值:如果存货拿来卖,卖的价格 - 为了卖出去发生的成本

historical cost 历史成本:买来时的价格

carrying value 账面成本:historical cost - 累计折旧。对于一般的存货而言,其carrying value 账面成本应该按照historical cost 历史成本与可变现净值(NRV)孰低进行计量

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