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AroDing · 2024年11月12日

NO.PZ2018062018000038

问题如下:

Company M adopts the FIFO method while company N adopts the LIFO method. When the price tends to rise, company N will report a higher:

选项:

A.

gross profit margin.

B.

inventory turnover.

C.

current ratio.

解释:

B is correct. When the price tends to rise, inventory balance of company N tends to be lower and the cost of sales tends to be higher, which will result in lower gross margin and higher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower.

为什么在LIFO下,价格上升COGS会更高,但是为什么会导致inventory减少呢?

1 个答案

王园圆_品职助教 · 2024年11月12日

同学你好,不是存货减少,而是记录的成本更低

在通胀情况下,买入的存货价格是越来越高的

LIFO下后进先出,COGS记录i的是最近的最高价格的产品的成本,而inventory就记录的是历史的低价格的产品成本了哦

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