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Captain America · 2022年09月08日

请问inventory balance为什么是增加的?

NO.PZ2019120301000187

问题如下:

Question A company using the last-in, first-out (LIFO) inventory method reports a year-end LIFO reserve of $85,000, which is $20,000 lower than the prior year. If the company had used first-in, first-out (FIFO) instead of LIFO in that year, its financial statements would most likely have reported:

选项:

A.a higher cost of goods sold (COGS) but a lower inventory balance.

B.both a higher cost of goods sold (COGS) and a higher inventory balance.

C.a lower cost of goods sold (COGS) but a higher inventory balance.

解释:

Solution

B is correct.


A is incorrect. As per the table, inventory would be higher.

C is incorrect. As per the table, COGS would be higher.

从LIFO改成FIFO不是销售成本在⬇️吗?那inventory应该上升啊?请问我哪里理解不对?

2 个答案

王园圆_品职助教 · 2022年09月09日

嗨,努力学习的PZer你好:


谢谢同学纠正,是的,由于ΔLIFO reserve是负数,在FIFO COGS公式中,LIFO GOGS减去一个负数会导致FIFO COGS上升

同时,由于FIFO inventory = LIFO inventory +当年的LIFO reserve,而本题中无论哪一年的LIFO reserve 都是正数,所以FIFO inventory肯定相比LIFO inventory 增加,所以选B

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

王园圆_品职助教 · 2022年09月08日

嗨,努力学习的PZer你好:


同学你好, 这里考察的主要就是以下几个讲义截图的公式的应用

题目这里提示了”LIFO reserve of $85,000, which is $20,000 lower than the prior year“——意思就是年末的LIFO reserve小于年初的,由于ΔLIFO reserve是负数,我们就可以知道,调整后的FIFO下的inventory是减少而非上升的哦

题目中给的条件绝大部分时候都是有用的,同学做题目的时候可以先想一下是不是把所有条件都考虑了哦~

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努力的时光都是限量版,加油!

Captain America · 2022年09月09日

老师是是不是说反了?▶️LIFO reserve是负数FIFOCOGS上升,LIFO reserve是正数所以FIFO inventory下降?