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wenxing · 2018年12月16日

问一道题:NO.PZ2017102901000040 [ CFA I ]

问题如下图:为什么不是选择B????

选项:

A.

B.

C.

解释:

1 个答案
已采纳答案

品职辅导员_小明 · 2018年12月17日

题目的意思是, 当单价上涨的时候,如果有LIFO liquidation的现象会导致下列哪个因素的增加。

那么首先我们就要知道LIFO liquidation是什么。

当物价上涨,使用LIFO时, 后进来的存货先出去,所以COGS会更大,此时公司如果不希望COGS偏大,它就会购买少于销售量的存货,比如销售了100件存货,但只购入40件,这样一来,有60件的成本就按之前先购入的价格比较低的存货来计算,所以也叫“挖过去的存货”。因此COGS就下降。

此时的表现就是LIFO RESERVE 减少,存货价值也减少

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