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treepple · 2020年02月22日

问一道题:NO.PZ201602060100000303

* 问题详情,请 查看题干

问题如下:

What is the least likely reason why ZP may need to change its accounting policies regarding inventory at some point after 2009?

选项:

A.

The US SEC is likely to require companies to use the same inventory valuation method for all inventories.

B.

The US SEC is likely to prohibit the use of one of the methods ZP currently uses for inventory valuation.

C.

One of the inventory valuation methods used for US tax purposes may be repealed as an acceptable method.

解释:

A is correct.

The SEC does not require companies to use the same inventory valuation method for all inventories, so this is the least likely reason to change accounting policies regarding inventory. The SEC is currently evaluating whether all US companies should be required to adopt IFRS. If the SEC requires companies to adopt IFRS, the LIFO method of inventory valuation would no longer be allowed.

感觉这个题目不是判断最不可能的reason,而是判断ABC三个选项哪个场景是不可能存在的

3 个答案

Kiko_品职助教 · 2021年10月04日

嗨,努力学习的PZer你好:


只是这道小题删掉了,其他的题目都还在。

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努力的时光都是限量版,加油!

Faye · 2021年10月04日

是整道大题都拿掉了吗 关于lifo reserve的小题也不要了吗

Olive_品职助教 · 2020年02月23日

嗨,努力学习的PZer你好:


这道题今年教材删掉了,我们题库应该也做了删除处理,应该是没成功,我们尽快删除一下,给你带来困扰很抱歉!


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!