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.
请问,当原材料价格下降的时候,企业没有动力去使用原来便宜的存货,可以直接在市场购买更便宜的原材料。此时,LIFO reserve应该不会下降的。所以B正确啊。为什么是A呢。