NO.PZ2016012101000149
问题如下：
Nutmeg, Inc. uses the LIFO method to account for inventory. During years in which inventory unit costs are generally rising and in which the company purchases more inventory than it sells to customers, its reported gross profit margin will most likely be:(assume the companies use a periodic inventory system)
选项：
A.lower than it would be if the company used the FIFO method.
B.higher than it would be if the company used the FIFO method.
C.about the same as it would be if the company used the FIFO method.
解释：
A is correct.
LIFO will result in lower inventory and higher cost of sales in periods of rising costs compared to FIFO. Consequently, LIFO results in a lower gross profit margin than FIFO.
解析：N公司用的是LIFO的存货计量方法，目前是存货采购价值上升的市场。
Gross profit margin=（revenue-COGS）/revenue，不管是LIFO还是FIFO，revenue都是一样的，题目问gross profit margin的大小，就等同于问COGS的大小，COGS大，分子就小，Gross profit margin就小。
如果是FIFO，价格上升的市场COGS反映的是以前存货的价格，是更低的价格，所以其Gross profit margin就更大，反过来，LIFO的gross profit margin更小。选项A正确。
我想选A，毛利润率肯定会比fifo低，但是请问题目中说purchase more inv. than sells是什么意思？买更多的存货却卖得少，留那么多存货不卖是因为存货会增值么？这种作法是为了减少cogs的确定吗，有什么实际意义呢？
