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忒弥斯的蒙眼布 · 2022年01月09日

哪里看出来mikko是FIFO变LIFO??考虑减值的话,不是COGS上升吗?Equity不是下降吗?

* 问题详情,请 查看题干

NO.PZ201602060100000203

问题如下:

Compared with its unadjusted debt-to-equity ratio, Mikko’s debt-to-equity ratio as of 31 December 2009, after the adjustments suggested by Groff, is:

选项:

A.

lower.

B.

higher.

C.

the same.

解释:

A is correct.

Mikko’s adjusted debt-to-equity ratio is lower because the debt (numerator) is unchanged and the adjusted shareholders’ equity (denominator) is higher. The adjusted shareholders’ equity corresponds to shareholders’ equity under FIFO, excluding charges for increases in valuation allowances. Therefore, adjusted shareholders’ equity is higher than reported (unadjusted) shareholders’ equity.

哪里看出来mikko是FIFO变LIFO??考虑减值的话,不是COGS上升吗?Equity不是下降吗?

1 个答案

lynn_品职助教 · 2022年01月10日

嗨,从没放弃的小努力你好:


下图说为了可比,所以groff决定转换LIFO to FIFO。然后,因为LIFO变为FIFO,COGS体现的是先购买的存货的账面价值,所以COGS变低,NI变高,equity变高,而liability不变,所以D/E ratio变低。

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