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CFA菜鸟东 · 2021年06月14日

我觉得答案逻辑有问题啊?

* 问题详情,请 查看题干

NO.PZ201602060100000308

问题如下:

The Industry and Business Risk excerpt states that, "Increased competition may lead to lower unit sales and excess production capacity and excess inventory. This may result in a further downward price pressure." The downward price pressure could lead to inventory that is valued above current market prices or net realisable value. Any write-downs of inventory are least likely to have a significant effect on the inventory valued using:

选项:

A.

weighted average cost.

B.

first-in, first-out (FIFO).

C.

last-in, first-out (LIFO).

解释:

B is correct.

If prices have been decreasing, write-downs under FIFO are least likely to have a significant effect because the inventory is valued at closer to the new, lower prices. Typically, inventories valued using LIFO are less likely to incur inventory write-downs than inventories valued using weighted average cost or FIFO. Under LIFO, the oldest costs are reflected in the inventory carrying value on the balance sheet. Given increasing inventory costs, the inventory carrying values under the LIFO method are already conservatively presented at the oldest and lowest costs. Thus, it is far less likely that inventory write-downs will occur under LIFO; and if a write-down does occur, it is likely to be of a lesser magnitude.

If prices have been decreasing, write-downs under FIFO are least likely to have a significant effect because the inventory is valued at closer to the new, lower prices. 

答案的逻辑是,write-downs会对FIFO影响,更小,因为FIFO里面的inventory更接近现实的低价。我觉得逻辑有问题?


题目里说的明明是 could lead to downward price。意思就是还没有发生。

那按照我们正常时候的推断,price inflation, FIFO中的inventory价值是最高的,因为现实其实是高价并不是低价,downward price还没来,只是有预兆,未来会发生并造成影响;而LIFO和weighted average的inventory价值相对没有那么高。

write-downs肯定是对价值高的减值有更大的影响(这点肯定认同)。那应该选FIFO啊,因为FIFO在inflation默认的情况下inventory价值肯定是高于weighted avegrae和LIFO的?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年06月16日

嗨,努力学习的PZer你好:


同学你好,其实你的问题和答案的思路的唯一不同的地方就是在假设现在还没有往下走,而是目前在往上走的趋势当中。

对于知识点的掌握其实没有问题。


我们来看下确切的表述"Increased competition may lead to lower unit sales and excess production capacity and excess inventory. This may result in a further downward price pressure"。

这边表述中是说或有一个further 的downward price pressure说明了现在其实已经再往下走了,但是以后会更加严重。

所以同学说的这个往上走的趋势其实并不是题目想要表达的。


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