问一道题：NO.PZ2017102901000039

问题如下：

LIFO reserve is most likely to increase when inventory unit:

选项：

costs are increasing.

costs are decreasing.

levels are decreasing.

解释：

A is correct.

LIFO reserve is the FIFO inventory value less the LIFO inventory value. In periods of rising inventory unit costs, the carrying amount of inventory under FIFO will always exceed the carrying amount of inventory under LIFO. The LIFO reserve may increase over time as a result of the increasing difference between the older costs used to value inventory under LIFO and the more recent costs used to value inventory under FIFO. When inventory unit levels are decreasing, the company will experience a LIFO liquidation, reducing the LIFO reserve.

老师 LIFO reverse 和 LIFO liquidation的区别和关系是什么？

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Olive_品职助教 · 2020年01月23日

嗨，努力学习的PZer你好：

LIFO reserve是INVF -INVL，就是LIFO和FIFO两种不同方法计量下存货的差额。美国准则下允许FIFO和LIFO，但是国际准则不允许LIFO，那么为了方便报表使用者可以把不同公司进行比较，就要把使用LIFO公司的存货调整成FIFO，就要用到LIFO reserve来调整。

LIFO liquidation是后进先出法清算，物价水平上升的时候，不采购新的存货，把以前便宜的存货先卖出去，这样可以减少当期的销售成本，增加当期利润，但是这种增加是不可持续的。使用LIFO liquidation把旧的存货都清算掉，就会消除LIFO和FIFO不同方法下存货的差异，LIFO reserve会减少。

相关知识点在基础班讲义第248页，老师讲的挺清楚的，如果忘记了可以复习一下。

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NO.PZ2017102901000039 不太懂可否讲解一下

2021-08-14 16:03 1 · 回答

costs are creasing. levels are creasing. A is correct. LIFO reserve is the FIFO inventory value less the LIFO inventory value. In perio of rising inventory unit costs, the carrying amount of inventory unr FIFO will always exceethe carrying amount of inventory unr LIFO. The LIFO reserve mincrease over time a result of the increasing fferenbetween the olr costs useto value inventory unr LIFO anthe more recent costs useto value inventory unr FIFO. When inventory unit levels are creasing, the company will experiena LIFO liquition, recing the LIFO reserve. 老师，请问为什么 inventory unit level crease时一定会有lifo liquition？lifo liquition不是一种主动选择吗，主动选择不进新货卖便宜存货？

2021-05-30 15:15 1 · 回答

解析里的 LIFO reserve is the FIFO inventory value less the LIFO inventory value. In perio of rising inventory unit costs, the carrying amount of inventory unr FIFO will always exceethe carrying amount of inventory unr LIFO. The LIFO reserve mincrease over time a result of the increasing fferenbetween the olr costs useto value inventory unr LIFO anthe more recent costs useto value inventory unr FIFO. When inventory unit levels are creasing, the company will experiena LIFO liquition, recing the LIFO reserve. 加粗这句话没看懂。啥叫 carrying amount？单价增的情况下，为啥 FIFO 的就永远大于 LIFO 的呢？不是应该 COGS 大于 inv，LIFO>FIFO 么？

2020-10-31 03:04 1 · 回答

这个助教的图里，reserve 是怎么体现的呢？横轴上两个红圈的距离么？还是怎样？如果价格上升，COGS 是往哪边移动呢？我不知道怎么单纯的通过这个图来判断

2020-10-31 02:56 1 · 回答

问一道题：NO.PZ2017102901000039

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