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Lin · 2020年10月05日

问一道题:NO.PZ201602060100000106

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问题如下:

6. If Karp had used FIFO instead of LIFO, its debt to equity ratio computed as of 31 December 2009 would have:

选项:

A.

increased.

B.

decreased.

C.

remained unchanged

解释:

B is correct.

If Karp had used FIFO instead of LIFO, the debt-to-equity ratio would have decreased. No change in debt would have occurred, but shareholders’ equity would have increased as a result of higher retained earnings.

老师,请问如果FIFO,那么tax会更多,不是会导致NI下降,E也下降吗?

1 个答案

Olive_品职助教 · 2020年10月07日

嗨,从没放弃的小努力你好:


根据:

  •   INVF = INVL + LIFO reserve
  •  COGSF = COGSL – Δ LIFO reserve

因为:Δ LIFO reserve=155-117>0

所以:COGSF<COGSL

pretax income(FIFO)>pretax income(LIFO)

因为tax rate不变,所以:

NI(FIFO)>NI(LIFO)


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