问题如下图:
选项:
A.
B.
C.
解释:
没有看懂,到底lifo liquidation会导致lifo reserve怎么变化?为什么?
两个核心公式都知道,但是感觉卡在这儿了想不明白…
Wendy_品职助教 · 2019年03月14日
LIFO reserve = FIFO inventory – LIFO inventory
我们具体看一下LIFO reserve的定义,一般情况下物价上涨时,
FIFO :COGS 小,inventory 大;
LIFO :COGS 大,inventory小;
所以在物价上涨时,LIFO reserve是正数,而且inventory的数量越多,reserve越大。
当存货越来越少的时候,reserve也会降低,到了存货变为0的时候,reserve=0.
有时候有些变化不好想通的时候,我们就想极端情况。
luvsweeties · 2019年03月16日
谢谢老师,一下感觉清晰了~~~
Wendy_品职助教 · 2019年03月14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
luvsweeties · 2019年03月14日
存货被“挖”走当作便宜的cogs,所以LIFO的存货低了可以理解,但是LIFO Reserve也减少是为什么呢?
NO.PZ2017102901000040 问题如下 If inventory unit costs are increasing from perioto-perio a LIFO liquition is most likely to result in increase in: A.gross profit. B.LIFO reserve. C.inventory carrying amounts. A is correct.When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits). 老师这一章好绕,nrv,carrying cost, historiccost到底有什么区别啊
NO.PZ2017102901000040 课件里写着 increase in LIFO reserve --> liquition, 但反着为什么不可以呢?
NO.PZ2017102901000040 LIFO reserve. inventory carrying amounts. A is correct. When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits).谢谢~~~~~~~~~
NO.PZ2017102901000040 LIFO reserve. inventory carrying amounts. A is correct. When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits).为什么c不对呢 COGs下降 Inventory book value 上升
请老师一下题目