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aileen20180623 · 2018年11月08日

问一道题:NO.PZ2017102901000040 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


请问 liquidation对inventory carrying amount 有什么影响?

1 个答案

品职辅导员_小明 · 2018年11月08日

当发生LIFO liquidation 的时候,公司会卖以前便宜的存货,会导致降低 inventory carrying amount ,因为这个时候公司不再购买新的存货

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