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Helen 🎈 · 2023年11月08日

老师,能不能讲一下这个原因

NO.PZ2023081403000068

问题如下:

Q. Compared to using the weighted average cost method to account for inventory, during a period in which prices are generally rising, the current ratio of a company using the FIFO method would most likely be:

选项:

A.lower.

B.higher.

C.dependent upon the interaction with accounts payable.

解释:

B is correct. In a rising price environment, inventory balances will be higher for the company using the FIFO method. Accounts payable are based on amounts due to suppliers, not the amounts accrued based on inventory accounting.

Current ratio 是等于ca/cl 为啥在fifo就高呢 谢谢

1 个答案

王园圆_品职助教 · 2023年11月08日

同学你好,FIFO是指先进先出,也就是COGS计入的是早期购买的货物成本,inventory计入的就是比较晚期的剩余货物成本。由于物价是持续上涨的,所以COGS计入的成本就会相对低,inventory计入的成本就更高

而相对来说,weighted average 的COGS和inventory都是用的平均成本

current ratio = CA/CL,其中CA包含inventory。那FIFO下CA就会更高,最后current ratio的值就会更高

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