这种情况下inventory turnover更高，那不是更liquid嘛

NO.PZ2017102901000045 问题如下 Comparewith a company thuses the FIFO metho ring a perioof rising unit inventory costs, a company using the LIFO methowill most likely appemore: A.liqui B.efficient. C.profitable. B is correct. ring a perioof rising inventory prices, a company using the LIFO methowill have higher cost of cost of goo solanlower inventory comparewith a company using the FIFO metho The inventory turnover ratio will higher for the company using the LIFO metho thus making it appemore efficient. Current assets angross profit margin will lower for the company using the LIFO metho thus making it appeless liquianless profitable.A错误current asset包含inventory，如果是FIFO先进先出，价格上升的市场，剩余的inventory是价格较高的，那么current asset中的inventory高，current ratio就高。反之，在价格上升市场，LIFO方法对应的current ratio较低。B正确价格上升的市场，LIFO后进先出方法的COGS更高，inventory更低，COGS/inventory更高，即inventory turnover更高。运营效率看起来更好。C错误价格上升的市场，LIFO后进先出方法的COGS更高，gross profit和NI更低，因此并不是更profitable。 老师请问inventory turnover更高越好吗？不应该数值越大运营的周期越长所以越不好吗？

NO.PZ2017102901000045问题如下 Comparewith a company thuses the FIFO metho ring a perioof rising unit inventory costs, a company using the LIFO methowill most likely appemore:A.liquiB.efficient.C.profitable. B is correct. ring a perioof rising inventory prices, a company using the LIFO methowill have higher cost of cost of goo solanlower inventory comparewith a company using the FIFO metho The inventory turnover ratio will higher for the company using the LIFO metho thus making it appemore efficient. Current assets angross profit margin will lower for the company using the LIFO metho thus making it appeless liquianless profitable.A错误current asset包含inventory，如果是FIFO先进先出，价格上升的市场，剩余的inventory是价格较高的，那么current asset中的inventory高，current ratio就高。反之，在价格上升市场，LIFO方法对应的current ratio较低。B正确价格上升的市场，LIFO后进先出方法的COGS更高，inventory更低，COGS/inventory更高，即inventory turnover更高。运营效率看起来更好。C错误价格上升的市场，LIFO后进先出方法的COGS更高，gross profit和NI更低，因此并不是更profitable。 Rising cost, 则COGS更高，那这样不是应该卖出存货更多，更liqui？

NO.PZ2017102901000045 之前做了一个题答案是说inv turnover是Profitability指标，activity ratio才是efficiency指标

NO.PZ2017102901000045 efficient. profitable. B is correct. ring a perioof rising inventory prices, a company using the LIFO methowill have higher cost of cost of goo solanlower inventory comparewith a company using the FIFO metho The inventory turnover ratio will higher for the company using the LIFO metho thus making it appemore efficient. Current assets angross profit margin will lower for the company using the LIFO metho thus making it appeless liquianless profitable. A错误current asset包含inventory，如果是FIFO先进先出，价格上升的市场，剩余的inventory是价格较高的，那么current asset中的inventory高，current ratio就高。反之，在价格上升市场，LIFO方法对应的current ratio较低。 B正确价格上升的市场，LIFO后进先出方法的COGS更高，inventory更低，COGS/inventory更高，即inventory turnover更高。运营效率看起来更好。 C错误价格上升的市场，LIFO后进先出方法的COGS更高，gross profit和NI更低，因此并不是更profitable。 价格上涨的话公司不应该停止进货，然后卖现有的存货导致流动性增加吗