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月之流离 · 2020年03月20日

问一道题:NO.PZ2018062018000040 [ CFA I ]

问题如下:

During a period of rising unit inventory costs, a LIFO liquidation is least likely to lead to an increase in:

选项:

A.

inventory quantities.

B.

profit margins.

C.

income taxes.

解释:

A is correct. When a LIFO firm's inventory quantities decline, a LIFO liquidation occurs and it may result in higher profit margins and higher income taxes.

这题没看懂,可否解释一下?LIFO liquidation代表什么?
1 个答案

纠纠_品职答疑助手 · 2020年03月21日

嗨,爱思考的PZer你好:


这题的问题物价上涨的时候,如果发生 LIFO liquidation不会导致哪个财务指标升高。

LIFO liquidation就是LIFO的方法下,当期卖的存货>采购存货,导致部分卖出的存货用的是很久以前的库存成本(如果是物价上涨的情况下等于挖便宜的老库存)

同学可以参考讲义基础班251 Reading 25第六个视频


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努力的时光都是限量版,加油!


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NO.PZ2018062018000040 如题。。。。。。。。。。。。。。。

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