NO.PZ2018062018000039
问题如下:
The LIFO reserve will not decline if:
选项:
A.
prices are rising.
B.
prices are falling.
C.
a firm is liquidating its inventory.
解释:
A is correct. The LIFO reserve will increase when prices are rising and inventory quantities are stable or increasing. If a firm is liquidating its inventory, or if prices are falling, the LIFO reserve will decline.
当原材料价格上升时,如果企业进行LIFO liquidation,那么LIFO reserve就会下降呀,为什么题目说不会下降?