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yir · 2020年05月10日

问一道题:NO.PZ2017102901000046

问题如下:

In a period of declining inventory unit costs and constant or increasing inventory quantities, which inventory method is most likely to result in a higher debt-to-equity ratio?

选项:

A.

LIFO

B.

FIFO

C.

Weighted average cost

解释:

B is correct.

In an environment of declining inventory unit costs and constant or increasing inventory quantities, FIFO (in comparison with weighted average cost or LIFO) will have higher cost of goods sold (and net income) and lower inventory. Because both inventory and net income are lower, total equity is lower, resulting in a higher debt-to-equity ratio.

老师,问下In a period of declining inventory unit costs and constant or increasing inventory quantities是什么意思,怎么可以知道物价是下降的?

1 个答案

纠纠_品职答疑助手 · 2020年05月10日

嗨,努力学习的PZer你好:


declining inventory unit costs是说库存的单位成本是下降的。

constant or increasing inventory quantities是说库存的数量是不变或者增长的。

所以连起来就在“库存的单位成本下降,但是库存的数量是不变或者增长的这段时间里面”


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