NO.PZ202308140300007704
问题如下：
Q. Inventory levels decreased from 2017 to 2018 for all of the following reasons except:选项：
A.LIFO liquidation. B.decreased sales volume. C.fluctuations in foreign currency translation rates.解释：
A is correct. No LIFO liquidation occurred during 2018; the LIFO reserve increased from JPY10,120 million in 2017 to JPY19,660 million in 2018. Management stated in the MD&A that the decrease in inventories reflected the impact of decreased sales volumes and fluctuations in foreign currency translation rates.
- 为什么A 对了 不太懂什么事LIFO Liquidation,以及LIFO reserve
- 为什么B Sale volume decrease contribute to the inventory value decrease? 虽然我知道是fund note 里留下的但是不明白背后逻辑
