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欢欢 · 2021年09月29日

想问下讲义里面,为什么清算会导致cash expense减少?是因为不新进存货所以不产生这部分成本了吗?

NO.PZ2018062018000040

问题如下:

During a period of rising unit inventory costs, a LIFO liquidation is least likely to lead to an increase in:

选项:

A.

inventory quantities.

B.

profit margins.

C.

income taxes.

解释:

A is correct. When a LIFO firm's inventory quantities decline, a LIFO liquidation occurs and it may result in higher profit margins and higher income taxes.

如题。。。。。。。。。。。。。。。

2 个答案
已采纳答案

Kiko_品职助教 · 2021年09月30日

嗨,从没放弃的小努力你好:


是的。LIFO liquidation就是企业清以前的库存,清除以前的库存意味着不进新货。cash expense自然就减少。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

欢欢 · 2021年10月04日

谢谢老师~

Kiko_品职助教 · 2021年10月04日

嗨,努力学习的PZer你好:


不客气,加油~

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加油吧,让我们一起遇见更好的自己!

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