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醉清风 · 2023年03月08日

debt-to-equity ratio.为什么不考虑l负债高导致ratio高

NO.PZ2017102901000046

问题如下:

In a period of declining inventory unit costs and constant or increasing inventory quantities, which inventory method is most likely to result in a higher debt-to-equity ratio?

选项:

A.

LIFO

B.

FIFO

C.

Weighted average cost

解释:

B is correct.

B is correct. In an environment of declining inventory unit costs and constant or increasing inventory quantities, FIFO (in comparison with weighted average cost or LIFO) will have higher cost of goods sold and lower net income and inventory. Because both inventory and net income are lower, total equity is lower, resulting in a higher debt-to-equity ratio.

存货采购价格下降的市场,而存货采购量是稳定或者增长的。题目问哪个存货计量方法会有更高的debt-to-equity ratio。

FIFO先进先出方法下,存货采购价格下降,先卖出的是采购价格较高的存货,留下来的是采购价格较低的存货,因此对应较高的COGS和较低的期末inventory价值。

COGS高,则NI低,equity也低。因此debt-to-equityratio更高。选项B正确。

负债高意味着Asset高,那就是存货高,COGS少,价格是下降就用LIFO,是我理解的哪个环节出现了偏差?

1 个答案
已采纳答案

王园圆_品职助教 · 2023年03月08日

嗨,努力学习的PZer你好:


同学你好,本题问的是存货的计量方法对D/A的影响,而存货属于asset而非debt,所以我们思考本题的角度应该是Debt不变的情况下,asset的改变会导致D/A怎么变化

你从负债角度出发, 就根本没有考虑题目的背景和出题人想要考察的点——所以做题我们需要先了解出题人想要考察什么,再顺着出题人思路考虑,才能更高概率做对题目哦

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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