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Bin · 2024年07月16日

FIFO和LIFO对A和C的影响

  1. CFA I
  2. FRA

NO.PZ2018062018000045

问题如下：

Company A uses the FIFO method while company B adopts the LIFO method. When the price tends to rise, company A will least likely to have higher:

选项：

A.

profitability.

B.

efficiency.

C.

liquidity.

解释：

B is correct. When the price tends to rise, inventory balance of company A tends to be higher and the cost of sales tends to be lower, which will result in higher gross margin, indicating higher profitability. It will also lead to lower inventory turnover, indicating lower efficiency. Higher inventory means higher current assets, so the current ratio of company A is higher, indicating higher liquidity.

如题，我知道使用LIFO可以使COGS上升，Inventory价值下降。那么对A和C的影响该如何分析呢？

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1 个答案

lynn_品职助教 · 2024年07月18日

嗨，爱思考的PZer你好：


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。


用FIFO，卖出产品的成本相对较低（而留在库里的产品成本高），毛利较高


在物价上涨的时候，FIFO方法下的COGS肯定是更低的，因为记录的都是最新的成本。那同样的revenue，COGS更低，最后的profit是更高，A错


Liquidity是看公司流动性，最常见的比例是Current ratio = Current assets / Current liabilities，那么，inventory更高，Current assets更高，所以C错


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NO.PZ2018062018000045问题如下Company A uses the FIFO methowhile company B apts the LIFO metho When the priten to rise, company A will least likely to have higher:A.profitability.B.efficiency.C.liquity.B is correct. When the priten to rise, inventory balanof company A ten to higher anthe cost of sales ten to lower, whiwill result in higher gross margin, incating higher profitability. It will also leto lower inventory turnover, incating lower efficiency. Higher inventory means higher current assets, so the current ratio of company A is higher, incating higher liquity.用来衡量efficiency比率的是哪些公式？

2024-07-19 12:03 1 · 回答

之所以inventory高grossprofit高的原因是不是因为inventory高，所以资产高，负债不变，那么equity就高，equity高所以NI就高，所以netprofitmagin就高。（我想问的就是A，fifo，存货高推出NI高的过程)

2021-01-15 23:18 1 · 回答

efficiency. liquity. B is correct. When the priten to rise, inventory balanof company A ten to higher anthe cost of sales ten to lower, whiwill result in higher gross margin, incating higher profitability. It will also leto lower inventory turnover, incating lower efficiency. Higher inventory means higher current assets, so the current ratio of company A is higher, incating higher liquity.Liquity用什么衡量啊啊

2020-09-11 20:19 2 · 回答