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司聪 · 2021年08月14日

不太懂 可否讲解一下

NO.PZ2017102901000039

问题如下:

LIFO reserve is most likely to increase when inventory unit:

选项:

A.

costs are increasing.

B.

costs are decreasing.

C.

levels are decreasing.

解释:

A is correct.

LIFO reserve is the FIFO inventory value less the LIFO inventory value. In periods of rising inventory unit costs, the carrying amount of inventory under FIFO will always exceed the carrying amount of inventory under LIFO. The LIFO reserve may increase over time as a result of the increasing difference between the older costs used to value inventory under LIFO and the more recent costs used to value inventory under FIFO. When inventory unit levels are decreasing, the company will experience a LIFO liquidation, reducing the LIFO reserve.

不太懂 可否讲解一下

1 个答案
已采纳答案

Kiko_品职助教 · 2021年08月16日

嗨,从没放弃的小努力你好:


LIFO reserve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。

所以当cost增加时候,FIFO的inventory会更大,而LIFO的inventory还是用以前的价格计量的。所以他们之间的差会变大。

C选项存货单位水平下降,说明他们很有可能是一直在用之前的存货,说明公司即将进入到LIFO liquidation,这时候FIFO inventory和LIFO inventory的差值会缩小。

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