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Victutu · 2020年10月23日

问一道题:NO.PZ2018062018000039

问题如下:

The LIFO reserve will not decline if:

选项:

A.

prices are rising.

B.

prices are falling.

C.

a firm is liquidating its inventory.

解释:

A is correct. The LIFO reserve will increase when prices are rising and inventory quantities are stable or increasing. If a firm is liquidating its inventory, or if prices are falling, the LIFO reserve will decline.

这题怎么理解?

2 个答案

Olive_品职助教 · 2020年10月29日

“ 存货价格上升,不是应该是LIFO的价格更贴近市场价格么? ”


那你得看是LIFO的什么,LIFO后进先出,后采购的先卖出去,COGS体现的是最近的存货采购价,而留下来的账上的inventory体现的是较早采购的,对应较早的采购价。

Olive_品职助教 · 2020年10月25日

嗨,从没放弃的小努力你好:


LIFOreserve是FIFO下的inventory账面价值减去LIFO下inventory的账面价值:

LIFO reserve = FIFO inventory – LIFO inventory。

如果存货采购价格上升,那么FIFO下的inventory更接近现在价格,LIFOinventory更接近以前的采购价,那么二者的差距会被拉大,LIFO reserve会上升。


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努力的时光都是限量版,加油!


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NO.PZ2018062018000039问题如下The LIFO reserve will not cline if:A.prices are rising.B.prices are falling.C.a firm is liquiting its inventory.A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.如题,画个向下的箭头,代表价格持续下跌,这样lifo reserve不是也会增加吗

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2020-11-22 20:11 1 · 回答