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红豆生南国 · 2020年06月01日

问一道题:NO.PZ2017102901000040

问题如下:

If inventory unit costs are increasing from period-to-period, a LIFO liquidation is most likely to result in an increase in:

选项:

A.

gross profit.

B.

LIFO reserve.

C.

inventory carrying amounts.

解释:

A is correct.

When the number of units sold exceeds the number of units purchased, a company using LIFO will experience a LIFO liquidation. If inventory unit costs have been rising from period-to-period and a LIFO liquidation occurs, it will produce an increase in gross profit as a result of the lower inventory carrying amounts of the liquidated units (lower cost per unit of the liquidated units).

请老师解释一下题目

1 个答案

纠纠_品职答疑助手 · 2020年06月01日

嗨,从没放弃的小努力你好:


题目意思是在存货成本涨价的环境中,如果发生LIFO Liquidation的话下以下哪个指标会涨。

同学这个题目看不懂是忘了LIFO Liquidation这个知识点吧?建议同学再去看下LIFO Liquidation这个视频(基础班Inventory这节的第6个视频)。


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努力的时光都是限量版,加油!


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