小蜜蜂jj1 · 2023年02月18日
NO.PZ2018062018000039
问题如下：
The LIFO reserve will not decline if:
选项：
A.
prices are rising.
B.
prices are falling.
C.
a firm is liquidating its inventory.
解释：
A is correct. The LIFO reserve will increase when prices are rising and inventory quantities are stable or increasing. If a firm is liquidating its inventory, or if prices are falling, the LIFO reserve will decline.
如题，画个向下的箭头，代表价格持续下跌，这样lifo reserve不是也会增加吗
王园圆_品职助教 · 2023年02月19日
嗨，从没放弃的小努力你好：
同学你好，LIFO reserve是指的用FIFO记账的inventory 和用LIFO记账的inventory 只差
如果价格持续下降，那FIFO下，剩下的inventory的值就会越来越小（因为先进先出，留下的存货都是现在较低价格的）而LIFO下的inventory的值就会越来越大（因为后进先出，留下的存货都是历史上价格较高的）
被减数越来越小，减数越来越大，两者只差就会越来越小才对
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2018062018000039 问题如下 The LIFO reserve will not cline if: A.prices are rising. B.prices are falling. C.a firm is liquiting its inventory. A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline. 不是说LIFO Reserve是持续上升的才对吗？正常来说物价就是上涨的那为啥LIFO Reserve还能下降
NO.PZ2018062018000039问题如下The LIFO reserve will not cline if:A.prices are rising.B.prices are falling.C.a firm is liquiting its inventory.A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.当原材料价格上升时，如果企业进行LIFO liquition，那么LIFO reserve就会下降呀，为什么题目说不会下降？
NO.PZ2018062018000039 prices are falling. a firm is liquiting its inventory. A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.答案可以当结论记下来吗
请问，当原材料价格下降的时候，企业没有动力去使用原来便宜的存货，可以直接在市场购买更便宜的原材料。此时，LIFO reserve应该不会下降的。所以B正确啊。为什么是A呢。
