开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

恬恬爱吃香菜 · 2018年07月12日

问一道题:NO.PZ2017102901000040 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

老师,按题目的意思,Inv增大,COGS减少,所以gross profit增大,可以这么理解吗?那选项B和C的数值怎么变动呢,谢谢

1 个答案

竹子 · 2018年07月13日

题目的意思是, 当单价上涨的时候,如果有LIFO liquidation的现象会导致下列哪个因素的增加。

那么首先我们就要知道LIFO liquidation是什么。

当物价上涨,使用LIFO时, 后进来的存货先出去,所以COGS会更大,此时公司如果不希望COGS偏大,它就会购买少于销售量的存货,比如销售了100件存货,但只购入40件,这样一来,有60件的成本就按之前先购入的价格比较低的存货来计算,所以也叫“挖过去的存货”。因此COGS就下降。

此时的表现就是LIFO RESERVE 减少,存货价值也减少。

建议可以再听一下这个视频:


  • 1

    回答
  • 0

    关注
  • 335

    浏览
相关问题

NO.PZ2017102901000040 问题如下 If inventory unit costs are increasing from perioto-perio a LIFO liquition is most likely to result in increase in: A.gross profit. B.LIFO reserve. C.inventory carrying amounts. A is correct.When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits). 老师这一章好绕,nrv,carrying cost, historiccost到底有什么区别啊

2022-08-22 03:45 1 · 回答

NO.PZ2017102901000040 课件里写着 increase in LIFO reserve --> liquition, 但反着为什么不可以呢?

2022-02-03 17:10 1 · 回答

NO.PZ2017102901000040 LIFO reserve. inventory carrying amounts. A is correct. When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits).谢谢~~~~~~~~~

2021-12-31 13:01 1 · 回答

NO.PZ2017102901000040 LIFO reserve. inventory carrying amounts. A is correct. When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits).为什么c不对呢 COGs下降 Inventory book value 上升

2021-02-13 16:23 1 · 回答

请老师一下题目

2020-06-01 08:43 1 · 回答