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逢考必过过过过过过 · 2020年08月01日

问一道题:NO.PZ2017102901000044 [ CFA I ]

问题如下:

Which of the following most likely signals that a manufacturing company expects demand for its product to increase?

选项:

A.

Finished goods inventory growth rate higher than the sales growth rate

B.

Higher unit volumes of work in progress and raw material inventories

C.

Substantially higher finished goods, with lower raw materials and work-in-process

解释:

B is correct.

A significant increase (attributable to increases in unit volume rather than increases in unit cost) in raw materials and/or work-in-progress inventories may signal that the company expects an increase in demand for its products. If the growth of finished goods inventories is greater than the growth of sales, it could indicate a decrease in demand and a decrease in future earnings. A substantial increase in finished goods inventories while raw materials and work-in-progress inventories are declining may signal a decrease in demand for the company’s products.

奇怪哦,前一题减少需求也是在产品增加,为什么增加需求还选这个
1 个答案

纠纠_品职答疑助手 · 2020年08月03日

同学你好,不确定你说的前面一题是哪一题。

就这道题目而言,我们会发现Higher unit volumes of work in progress and raw material inventories,这个选项是说在产品和原材料比较多,说明成品少。说明预期以后会卖掉,正在紧锣密鼓组织生产。