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AJI · 2018年10月31日

问一道题:NO.PZ2018062018000039 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


此处的Price是理解为存货出售价格还是COGS呢

1 个答案
已采纳答案

品职辅导员_小明 · 2018年11月01日

可以理解为 存货出售价格

FrankSun · 2020年09月02日

老师,如何区别什么时候price为存货出售价格什么时候为COGS呢?

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NO.PZ2018062018000039问题如下The LIFO reserve will not cline if:A.prices are rising.B.prices are falling.C.a firm is liquiting its inventory.A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.如题,画个向下的箭头,代表价格持续下跌,这样lifo reserve不是也会增加吗

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NO.PZ2018062018000039问题如下The LIFO reserve will not cline if:A.prices are rising.B.prices are falling.C.a firm is liquiting its inventory.A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.当原材料价格上升时,如果企业进行LIFO liquition,那么LIFO reserve就会下降呀,为什么题目说不会下降?

2022-04-10 22:33 2 · 回答

NO.PZ2018062018000039 prices are falling. a firm is liquiting its inventory. A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.答案可以当结论记下来吗

2022-01-16 16:58 1 · 回答

请问,当原材料价格下降的时候,企业没有动力去使用原来便宜的存货,可以直接在市场购买更便宜的原材料。此时,LIFO reserve应该不会下降的。所以B正确啊。为什么是A呢。

2020-11-22 20:11 1 · 回答