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叶赫那拉坤坤 · 2020年10月05日

问一道题:NO.PZ201602060100000204

* 问题详情,请 查看题干

问题如下:

4. The best answer to Borghi’s Question 1 is:

选项:

A.

Crux’s.

B.

Rolby’s.

C.

Mikko’s.

解释:

C is correct.

Mikko’s and Crux’s gross margin ratios would better reflect the current gross margin of the industry than Rolby because both use LIFO. LIFO recognizes as cost of goods sold the cost of the most recently purchased units, therefore, it better reflects replacement cost. However, Mikko’s gross margin ratio best reflects the current gross margin of the industry because Crux’s LIFO reserve is decreasing. This could reflect a LIFO liquidation by Crux which would distort gross profit margin.

再怎么看出 Crux’s LIFO reserve is decreasing. 下降的?

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:


题目表格中有相关信息,2007年至2009年分别是96、72和55


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