问题如下图:
选项:
A.
B.
C.
解释:这道题选a吧应该 错了吧
NO.PZ2016012102000110问题如下 Given ring inflationary environment, a LIFO liquition will most likely result in crease in:A.Net profit marginB.accounts receivableC.Cost of sales per unit C is correct.ring inflationary environment, a LIFO liquition will crease in cost of sales, because of olr anlower costs are incluin cost of sales.考点LIFO liquition 所谓的“后进先出法清算(LIFO liquition)”操纵手法,可以理解为“吃存货”。具体举例一个企业不再新进存货时,存货只有出,没有进,所以叫“吃存货”。那么在膨胀环境下,COGS减小,Net Income 上升。具体表现为intventoty quantity 减少,LIFO reserve 降低;COGS减少,Net Income 上升,所以对应的profitability 也会上升。 通货膨胀价格上升,LIFO模式下,COGS会高,EBIT会低NI就低,那为啥gross profit margin降低不对呢
accounts receivable Cost of sales per unit C is correct. ring inflationary environment, a LIFO liquition will crease in cost of sales, because of olr anlower costs are incluin cost of sales. 请问,这道题目b有影响吗?
这里的cost of sales per unit指的是COGS吗?
老师的我不理解,挖存货?可是存货数量是有限的啊,LIFO不就是应该先用后进的货么?如果LIFO是挖存货,那FIFO算什么?
这个答案是不是错了啊,不理解