🌊Yuri🌊 · 2023年01月30日
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.
不是说LIFO Reserve是持续上升的才对吗？正常来说物价就是上涨的那为啥LIFO Reserve还能下降
lynn_品职助教 · 2023年01月31日
嗨，爱思考的PZer你好：
不是说LIFO Reserve是持续上升的才对吗？正常来说物价就是上涨的那为啥LIFO Reserve还能下降
对，完全正确。题目问的是The LIFO reserve will not decline if，CFA特别喜欢在这里挖坑。
知识点：LIFOreserve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。
如果存货采购价格上升，那么FIFO下的inventory更接近现在价格，LIFOinventory更接近以前的采购价，那么二者的差距会被拉大，LIFO reserve会上升。
----------------------------------------------加油吧，让我们一起遇见更好的自己！
NO.PZ2018062018000039问题如下The LIFO reserve will not cline if:A.prices are rising.B.prices are falling.C.a firm is liquiting its inventory.A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.如题，画个向下的箭头，代表价格持续下跌，这样lifo reserve不是也会增加吗
NO.PZ2018062018000039问题如下The LIFO reserve will not cline if:A.prices are rising.B.prices are falling.C.a firm is liquiting its inventory.A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.当原材料价格上升时，如果企业进行LIFO liquition，那么LIFO reserve就会下降呀，为什么题目说不会下降？
NO.PZ2018062018000039 prices are falling. a firm is liquiting its inventory. A is correct. The LIFO reserve will increase when prices are rising aninventory quantities are stable or increasing. If a firm is liquiting its inventory, or if prices are falling, the LIFO reserve will cline.答案可以当结论记下来吗
请问，当原材料价格下降的时候，企业没有动力去使用原来便宜的存货，可以直接在市场购买更便宜的原材料。此时，LIFO reserve应该不会下降的。所以B正确啊。为什么是A呢。
