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Hahahahaha · 2020年02月29日

问一道题:NO.PZ201602060100000307

* 问题详情,请 查看题干

问题如下:

Note 2 indicates that, "Inventories valued on the LIFO basis totaled ¥94,578 million and ¥50,037 million at December 31, 2008 and 2009, respectively." Based on this, the LIFO reserve should most likely:

选项:

A.

increase.

B.

decrease.

C.

remain the same.

解释:

B is correct.

The decrease in LIFO inventory in 2009 would typically indicate that more inventory units were sold than produced or purchased. Accordingly, one would expect a liquidation of some of the older LIFO layers and the LIFO reserve to decrease. In actuality, the LIFO reserve increased from ¥10,120 million in 2008 to ¥19,660 million in 2009. This is not to be expected and is likely caused by the increase in prices of raw materials, other production materials, and parts of foreign currencies as noted in the MD&A. An analyst should seek to confirm this explanation.

这道题是不是没办法用LIFO inventory的公式来解释, 因为FIFOinventory没有给数据?

1 个答案

Olive_品职助教 · 2020年02月29日

嗨,从没放弃的小努力你好:


LIFO reserve的数据,是用来把LIFO调成FIFO的,所以正常逻辑是已知LIFO和LIFO reserve,可以求出FIFO的数据。除非题目明确是给了LIFO和FIFO数据,要求倒挤LIFO reserve。正如你所说,这道题没法倒挤,因为条件不足。

这道题的解题思路是通过看inventory的金额大幅下降,进而推测存在LIFO liquidation的情况,再结合LIFO liquidation情况下LIFO reserve降低,就能得到答案。


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NO.PZ201602060100000307 crease. remain the same. B is correct. The crease in LIFO inventory in 2009 woultypically incate thmore inventory units were solthproceor purchase Accorngly, one woulexpea liquition of some of the olr LIFO layers anthe LIFO reserve to crease. In actuality, the LIFO reserve increasefrom ¥10,120 million in 2008 to ¥19,660 million in 2009. This is not to expecteanis likely causethe increase in prices of rmaterials, other proction materials, anparts of foreign currencies notein the Manalyst shoulseek to confirm this explanation. 考点LIFO liquition 解析 LIFO后进先出,正常情况企业采购量都是大于等于出售量的,所以较早买进来的存货应该一直在账上趴着,后面采购的存货再往上累积。 最早留下来的存货不受到影响+不断有新采购的存货进来。因此,正常情况LIFO inventory不会大幅下降的。 LIFO inventory大幅下降,就可以推测是不是有挖以前存货的LIFO liquition现象。 【下面的讲解是补充内容,跟本题无直接关系】 根据note2后面的内容,其实可以看出LIFO reserve上升,但本题英文解析里也说了 This is not to expecteanis likely causethe increase in prices of rmaterials, other proction materials, anparts of foreign currencies notein the Manalyst shoulseek to confirm this explanation. 造成LIFO reserve上升的原因可能是上述其他可能性,分析师需要进一步分析。 Note2后面关于LIFO reserve的信息跟这道题无关,这道题只是就\"Inventories valueon the LIFO basis totale¥94,578 million an¥50,037 million cember 31, 2008 an2009, respectively.\" 这句话来分析,所以选B是没问题的。 这种难度的题一级会考吗

2021-09-12 14:06 1 · 回答

NO.PZ201602060100000307 inventory的金额大幅下降,进而推测存在LIFO liquition的情况,再结合LIFO liquition情况下但是之后说LIFO reserve上升啊

2021-06-20 04:48 1 · 回答

这个题目如何求解,没怎么看懂?哪里看出在用以前的存货?

2020-02-22 16:38 1 · 回答

大题干里不是给了存货如果调成FIFO需要加上的数字吗?也就是给了LIFO reserve啊,08年是10120,09年是19660,是增加的呀?

2019-02-10 22:01 1 · 回答