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wowo · 2024年10月14日

efficient是指turnover更高吗

NO.PZ2023081403000071

问题如下:

Q. Compared to a company that uses the FIFO method, during periods of rising prices a company that uses the LIFO method will most likely appear more:

选项:

A.liquid.

B.efficient.

C.profitable.

解释:

B is correct. LIFO will result in lower inventory and higher cost of sales. Gross margin (a profitability ratio) will be lower, the current ratio (a liquidity ratio) will be lower, and inventory turnover (an efficiency ratio) will be higher.

lifo的activity turnover

1 个答案

王园圆_品职助教 · 2024年10月14日

同学你好,是的,请看以下讲义截图,对于各种turnover ratio,在原版书中就是定义为是衡量efficiency的指标的

所以如果efficiency越高,就是(inventory turnover = COGS/inventory) turnover更高哦

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