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skye · 2024年08月14日

请问为什么不是94578+LIFOreserve

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  2. FRA

* 问题详情，请 查看题干

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.


这里提到inventory是94578

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2 个答案

lynn_品职助教 · 2024年08月15日

嗨，努力学习的PZer你好：


因为题干说 According to Exhibit 2，根据表2，然后表2是这个数字，下图2017的inventories这一行，我们根据题干是不会错的，这道题有两个可能，出题人出得不够严谨，数字错了，或者存货中区分了A、B存货但是有没有讲清楚，条件是无用条件。

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lynn_品职助教 · 2024年08月14日

嗨，从没放弃的小努力你好：


哦，因为10120就是通过LIFO reserve = FIFO inventory – LIFO inventory。算出来的，再代入回去是不是不对，因为我这边是实在是看不到整个题干。


 FIFO inventory = Reported inventory + LIFO reserve = JPY608,572 + 10,120 = JPY618,692.



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skye · 2024年08月15日

并不是问LIFOreserve 10120，这个是理解的。问的是明明题里有讲inventories valued是94578，调整为FIFO时为什么用608572

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