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PaisleyPPx · 2020年01月22日

问一道题:NO.PZ2017102901000045

问题如下:

Compared with a company that uses the FIFO method, during a period of rising unit inventory costs, a company using the LIFO method will most likely appear more:

选项:

A.

liquid.

B.

efficient.

C.

profitable.

解释:

B is correct.

During a period of rising inventory prices, a company using the LIFO method will have higher cost of cost of goods sold and lower inventory compared with a company using the FIFO method. The inventory turnover ratio will be higher for the company using the LIFO method, thus making it appear more efficient. Current assets and gross profit margin will be lower for the company using the LIFO method, thus making it appear less liquid and less profitable.

老师 efficient 为什么和存货周转率扯上关系?

1 个答案

Olive_品职助教 · 2020年01月23日

嗨,努力学习的PZer你好:


你可以这样在知识点之间建立联系,我们学过的能够衡量efficiency的比率主要就是三大个,应收账款周转率,存货周转率和应付账款周转率。这道题跟LIFO FIFO联系,不同存货会计方法影响的是inventory和COGS的高低,这两个会计科目放在一起,应该能马上想到inventory turnover,然后接下来就可以根据LIFO FIFO来分别讨论两种方法下的inventory turnover大小。

 


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努力的时光都是限量版,加油!


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