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

返回

Weike · 2024年03月22日

可以解释一下A为什么不对么

  1. CFA I
  2. FRA

NO.PZ2018062018000038

问题如下：

Company M adopts the FIFO method while company N adopts the LIFO method. When the price tends to rise, company N will report a higher:

选项：

A.

gross profit margin.

B.

inventory turnover.

C.

current ratio.

解释：

B is correct. When the price tends to rise, inventory balance of company N tends to be lower and the cost of sales tends to be higher, which will result in lower gross margin and higher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower.

LIFO不是可以提供一个较高的profit么

添加评论
1 个答案

王园圆_品职助教 · 2024年03月22日

同学你好，你为什么认为LIFO可以提供更高的profit呢？

LIFO是指后进先出，也就是最新买入的存货会转入COGS的成本里。在物价上涨的时候，LIFO方法下的COGS肯定是更高的，因为记录的都是最新的成本。那同样的revenue，COGS更高，最后的profit是更低而不是更高哦

  • 1

    回答

  • 0

    关注

  • 169

    浏览
相关问题

NO.PZ2018062018000038 问题如下 Company M apts the FIFO methowhile company N apts the LIFO metho When the priten to rise, company N will report a higher: A.gross profit margin. B.inventory turnover. C.current ratio. B is correct. When the priten to rise, inventory balanof company N ten to lower anthe cost of sales ten to higher, whiwill result in lower gross margin anhigher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower. 为什么在LIFO下，价格上升COGS会更高，但是为什么会导致inventory减少呢？

2024-11-12 00:03 1 · 回答

NO.PZ2018062018000038 问题如下 Company M apts the FIFO methowhile company N apts the LIFO metho When the priten to rise, company N will report a higher: A.gross profit margin. B.inventory turnover. C.current ratio. B is correct. When the priten to rise, inventory balanof company N ten to lower anthe cost of sales ten to higher, whiwill result in lower gross margin anhigher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower. 我想问一下如果用lifo的话cogs会更高所以存货周转率就更高，为啥成本越高周转率会更好呢？我想不明白这个道理

2023-02-01 08:08 2 · 回答

inventory turnover. current ratio. B is correct. When the priten to rise, inventory balanof company N ten to lower anthe cost of sales ten to higher, whiwill result in lower gross margin anhigher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower. 老师您好，a怎么理解，有的题目，选a是正确的，这道题B是对的也是没有问题的，就是不知道a怎么理解

2021-07-05 20:10 1 · 回答

inventory turnover. current ratio. B is correct. When the priten to rise, inventory balanof company N ten to lower anthe cost of sales ten to higher, whiwill result in lower gross margin anhigher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower.不太懂，求老师解答，price指什么，invertory bqlance是什么意思，为什么会减少，整个不明白

2020-07-22 21:09 2 · 回答