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Avalon · 2024年04月11日

麻烦老师，为什么不用题干的94587➕reserve

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NO.PZ202308140300007702

问题如下：

Q. According to Exhibit 2, the 2018 Annual Report, if the company had used the FIFO inventory valuation method instead of the LIFO inventory valuation method for a portion of its inventory, the 2017 inventory value would be closest to:

选项：

A.JPY104,698 million.

B.JPY506,125 million.

C.JPY618,692 million.

解释：

C is correct. FIFO inventory = Reported inventory + LIFO reserve = JPY608,572 + 10,120 = JPY618,692. The LIFO reserve is disclosed in Note 2 of the notes to consolidated financial statements.

麻烦老师，为什么不用题干的94587➕reserve

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1 个答案

lynn_品职助教 · 2024年04月12日

嗨，爱思考的PZer你好：


LIFO reserve是FIFO下的inventory账面价值（下图2017inventory）减去LIFO下inventory的账面价值：


LIFO reserve = FIFO inventory – LIFO inventory。


所以当cost增加时候，FIFO的inventory会更大，而LIFO的inventory还是用以前的价格计量的。所以他们之间的差会变大。


同学说的94587是哪里


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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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