问一道题：NO.PZ2016012102000175 [ CFA I ]

NO.PZ2016012102000175问题如下 Tcompany ,whiuses LIFO accounting metho reportethe following information: 20X8, enof-yeinventory balanof $1600; 20X9, enof-yeinventory balanof $2350; 20X8, LIFO reserve of $330; 20X9, LIFO reserve of $510; ring 20X9, COGS of $2600.Tcompany wants to change its inventory accounting methoto the FIFO metho whiof the following option is least accurate? A.FIFO COGS is $2420.B.20X8, FIFO inventory is $1930.C.20X9, FIFO inventory is $2680. C is correct.FIFO Inventory= LIFO Inventory + LIFO reservein 20X8，FIFO inventory=1600+330=1930，B正确。 in 20X9 ,FIFO Inventory=2350+510=2860，C“2680”错误。COGS FIFO= COGS LIFO - Δ LIFO reserve=2600-（510-330）=2420，A正确。这道题让选least accurate的，C入选。 FIFO reserve是什么意思？

NO.PZ2016012102000175 问题如下 Tcompany ,whiuses LIFO accounting metho reportethe following information: 20X8, enof-yeinventory balanof $1600; 20X9, enof-yeinventory balanof $2350; 20X8, LIFO reserve of $330; 20X9, LIFO reserve of $510; ring 20X9, COGS of $2600.Tcompany wants to change its inventory accounting methoto the FIFO metho whiof the following option is least accurate? A.FIFO COGS is $2420. B.20X8, FIFO inventory is $1930. C.20X9, FIFO inventory is $2680. C is correct.FIFO Inventory= LIFO Inventory + LIFO reservein 20X8，FIFO inventory=1600+330=1930，B正确。 in 20X9 ,FIFO Inventory=2350+510=2860，C“2680”错误。COGS FIFO= COGS LIFO - Δ LIFO reserve=2600-（510-330）=2420，A正确。这道题让选least accurate的，C入选。 好像没有学到这个公式

COGS FIFO= COGS LIFO - change of LIFO reserve=2600-（510-330）=2420. 这个公式在讲义里没有啊？

AFIFO COGS也不对，为什么不选A