开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

77 · 2021年04月04日

为啥average cost method会降低COGS

NO.PZ2016012102000114

问题如下:

Given the price is increasing, compared to LIFO method, if company using average cost method for inventory could not have a:

选项:

A.

higher current ratio.

B.

lower gross margin.

C.

lower asset turnover.

解释:

B

Compared with LIFO, the company using average cost method will report lower COGS, higher gross profit, and higher ending inventory, so current assets will be higher, and then the current ratio will be higher. Consequently, gross margin would be higher and asset turnover would be lower under the average cost inventory method.

为啥average cost method会降低COGS

1 个答案

纠纠_品职答疑助手 · 2021年04月05日

嗨,爱思考的PZer你好:


因为价格在上涨的过程中, average cost method 计算出的成本是平均的成本,而LIFO用的成本是最新购买的产品的成本,所以相对而言最新的产品的成本是最贵的,平均成本会低一些,就能降低COGS。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

  • 1

    回答
  • 0

    关注
  • 471

    浏览
相关问题

NO.PZ2016012102000114 问题如下 Given the priis increasing, compareto LIFO metho if company using average cost methofor inventory coulnot have A.higher current ratio. B.lower gross margin. C.lower asset turnover. BComparewith LIFO, the company using average cost methowill report lower COGS, higher gross profit, anhigher enng inventory, so current assets will higher, anthen the current ratio will higher. Consequently, gross margin woulhigher anasset turnover woullower unr the average cost inventory metho考点存货核算方法比较 因为价格在上涨的过程中, average cost metho计算出的成本是平均的成本,而LIFO用的成本是最新购买的产品的成本,所以相对而言最新的产品的成本是最贵的,平均成本会低一些,就能降低COGS。更低的COGS,对应更高的毛利,更高的期末存货,因此流动资产会更高,流动比率也更高,资产周转率会更低。 解析中有一句“比较的是LIFO和average cost methoaverage cost metho存货价值更低”,这句困惑了,average不是介于FIFO和LIFO之间的吗?那应该average方法的inventory高于LIFO的inventory吧?

2023-03-31 21:59 1 · 回答

NO.PZ2016012102000114问题如下Given the priis increasing, compareto LIFO metho if company using average cost methofor inventory coulnot have a:A.higher current ratio.B.lower gross margin.C.lower asset turnover. BComparewith LIFO, the company using average cost methowill report lower COGS, higher gross profit, anhigher enng inventory, so current assets will higher, anthen the current ratio will higher. Consequently, gross margin woulhigher anasset turnover woullower unr the average cost inventory metho考点存货核算方法比较 因为价格在上涨的过程中, average cost metho计算出的成本是平均的成本,而LIFO用的成本是最新购买的产品的成本,所以相对而言最新的产品的成本是最贵的,平均成本会低一些,就能降低COGS。更低的COGS,对应更高的毛利,更高的期末存货,因此流动资产会更高,流动比率也更高,资产周转率会更低。 C也不会降低吧,

2023-01-24 05:05 1 · 回答

NO.PZ2016012102000114 问题如下 Given the priis increasing, compareto LIFO metho if company using average cost methofor inventory coulnot have A.higher current ratio. B.lower gross margin. C.lower asset turnover. BComparewith LIFO, the company using average cost methowill report lower COGS, higher gross profit, anhigher enng inventory, so current assets will higher, anthen the current ratio will higher. Consequently, gross margin woulhigher anasset turnover woullower unr the average cost inventory metho考点存货核算方法比较 因为价格在上涨的过程中, average cost metho计算出的成本是平均的成本,而LIFO用的成本是最新购买的产品的成本,所以相对而言最新的产品的成本是最贵的,平均成本会低一些,就能降低COGS。更低的COGS,对应更高的毛利,更高的期末存货,因此流动资产会更高,流动比率也更高,资产周转率会更低。 cogs更高那岂不是gross profit更低

2022-05-11 20:26 1 · 回答

NO.PZ2016012102000114 问题如下 Given the priis increasing, compareto LIFO metho if company using average cost methofor inventory coulnot have A.higher current ratio. B.lower gross margin. C.lower asset turnover. BComparewith LIFO, the company using average cost methowill report lower COGS, higher gross profit, anhigher enng inventory, so current assets will higher, anthen the current ratio will higher. Consequently, gross margin woulhigher anasset turnover woullower unr the average cost inventory metho考点存货核算方法比较 因为价格在上涨的过程中, average cost metho计算出的成本是平均的成本,而LIFO用的成本是最新购买的产品的成本,所以相对而言最新的产品的成本是最贵的,平均成本会低一些,就能降低COGS。更低的COGS,对应更高的毛利,更高的期末存货,因此流动资产会更高,流动比率也更高,资产周转率会更低。 同样的inventory 用平均的方法在价格上升中会比FIFO方法COGS来的低。 COGS更低那么账面利润不就是更高了么。那为啥ROA没增加呢。.。。。

2022-05-11 16:31 1 · 回答

NO.PZ2016012102000114 lower gross margin. lower asset turnover. B Comparewith LIFO, the company using average cost methowill report lower COGS, higher gross profit, anhigher enng inventory, so current assets will higher, anthen the current ratio will higher. Consequently, gross margin woulhigher anasset turnover woullower unr the average cost inventory metho 考点存货核算方法比较 因为价格在上涨的过程中, average cost metho计算出的成本是平均的成本,而LIFO用的成本是最新购买的产品的成本,所以相对而言最新的产品的成本是最贵的,平均成本会低一些,就能降低COGS。更低的COGS,对应更高的毛利,更高的期末存货,因此流动资产会更高,流动比率也更高,资产周转率会更低。 因为cogs下降,Ni会上升,不是应该变大吗

2022-03-21 22:22 1 · 回答