问一道题：NO.PZ2016012101000149 [ CFA I ]

NO.PZ2016012101000149问题如下Nutmeg, Inuses the LIFO methoto account for inventory. ring years in whiinventory unit costs are generally rising anin whithe company purchases more inventory thit sells to customers, its reportegross profit margin will most likely be:(assume the companies use a perioc inventory system)A.lower thit woulif the company usethe FIFO methoB.higher thit woulif the company usethe FIFO methoC.about the same it woulif the company usethe FIFO metho is correct.LIFO will result in lower inventory anhigher cost of sales in perio of rising costs compareto FIFO. Consequently, LIFO results in a lower gross profit margin thFIFO.解析N公司用的是LIFO的存货计量方法，目前是存货采购价值上升的市场。Gross profit margin=（revenue-COGS）/revenue，不管是LIFO还是FIFO，revenue都是一样的，题目问gross profit margin的大小，就等同于问COGS的大小，COGS大，分子就小，Gross profit margin就小。如果是FIFO，价格上升的市场COGS反映的是以前存货的价格，是更低的价格，所以其Gross profit margin就更大，反过来，LIFO的gross profit margin更小。A正确。 . ring years in whiinventory unit costs are generally rising anin whithe company purchases more inventory thit sells to customers,

NO.PZ2016012101000149 问题如下 Nutmeg, Inuses the LIFO methoto account for inventory. ring years in whiinventory unit costs are generally rising anin whithe company purchases more inventory thit sells to customers, its reportegross profit margin will most likely be:(assume the companies use a perioc inventory system) A.lower thit woulif the company usethe FIFO metho B.higher thit woulif the company usethe FIFO metho C.about the same it woulif the company usethe FIFO metho is correct.LIFO will result in lower inventory anhigher cost of sales in perio of rising costs compareto FIFO. Consequently, LIFO results in a lower gross profit margin thFIFO.解析N公司用的是LIFO的存货计量方法，目前是存货采购价值上升的市场。Gross profit margin=（revenue-COGS）/revenue，不管是LIFO还是FIFO，revenue都是一样的，题目问gross profit margin的大小，就等同于问COGS的大小，COGS大，分子就小，Gross profit margin就小。如果是FIFO，价格上升的市场COGS反映的是以前存货的价格，是更低的价格，所以其Gross profit margin就更大，反过来，LIFO的gross profit margin更小。A正确。 我想选A，毛利润率肯定会比fifo低，但是请问题目中说purchase more inv. thsells是什么意思？买更多的存货却卖得少，留那么多存货不卖是因为存货会增值么？这种作法是为了减少cogs的确定吗，有什么实际意义呢？

NO.PZ2016012101000149问题如下Nutmeg, Inuses the LIFO methoto account for inventory. ring years in whiinventory unit costs are generally rising anin whithe company purchases more inventory thit sells to customers, its reportegross profit margin will most likely be:(assume the companies use a perioc inventory system) A.lower thit woulif the company usethe FIFO metho B.higher thit woulif the company usethe FIFO metho C.about the same it woulif the company usethe FIFO metho is correct.LIFO will result in lower inventory anhigher cost of sales in perio of rising costs compareto FIFO. Consequently, LIFO results in a lower gross profit margin thFIFO.解析N公司用的是LIFO的存货计量方法，目前是存货采购价值上升的市场。Gross profit margin=（revenue-COGS）/revenue，不管是LIFO还是FIFO，revenue都是一样的，题目问gross profit margin的大小，就等同于问COGS的大小，COGS大，分子就小，Gross profit margin就小。如果是FIFO，价格上升的市场COGS反映的是以前存货的价格，是更低的价格，所以其Gross profit margin就更大，反过来，LIFO的gross profit margin更小。A正确。 B的中文意思是如果用FIFO方法，那么利润会更高。我理解的对吗？

NO.PZ2016012101000149 inventory unit costs are generally rising 不是说存货单位卖出的成本增加了么，成本增加利润变少，为什么不选B?

    profit margin 应该是ebit除以revenue，怎么看出来小呢？？？？