NO.PZ2018062018000040
问题如下:
During a period of rising unit inventory costs, a LIFO liquidation is least likely to lead to an increase in:
选项:
A.
inventory quantities.
B.
profit margins.
C.
income taxes.
解释:
A is correct. When a LIFO firm's inventory quantities decline, a LIFO liquidation occurs and it may result in higher profit margins and higher income taxes.
是不是根据题目要求是这样画图啊?
新进货涨价了嘛,但是lifo是先卖新进的,所以cogs上涨了啊?tax应该降低才对呢