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🌊Yuri🌊 · 2023年02月01日

问

  1. CFA I
  2. FRA

NO.PZ2018062018000038

问题如下：

Company M adopts the FIFO method while company N adopts the LIFO method. When the price tends to rise, company N will report a higher:

选项：

A.

gross profit margin.

B.

inventory turnover.

C.

current ratio.

解释：

B is correct. When the price tends to rise, inventory balance of company N tends to be lower and the cost of sales tends to be higher, which will result in lower gross margin and higher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower.

我想问一下如果用lifo的话cogs会更高所以存货周转率就更高，为啥成本越高周转率会更好呢？我想不明白这个道理

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2 个答案

王园圆_品职助教 · 2023年02月01日

嗨，爱思考的PZer你好：


同学你好，这就是简单的数字游戏，并没有经济学原理在里面，也并不能说明公司实际表现得更好了。

由于存货周转率 = COGS/average inventory,而LIFO下，当价格一直上升的时候，COGS会记录的更高（分子更大），而inventory的值会更低（分母更小），所以整体存货周转率就变得更高了——仅仅是数学上的原理而已


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王园圆_品职助教 · 2023年02月01日

嗨，努力学习的PZer你好：


同学你好，这就是简单的数字游戏，并没有经济学原理在里面，也并不能说明公司实际表现得更好了。

由于存货周转率 = COGS/average inventory,而LIFO下，当价格一直上升的时候，COGS会记录的更高（分子更大），而inventory的值会更低（分母更小），所以整体存货周转率就变得更高了——仅仅是数学上的原理而已


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加油吧，让我们一起遇见更好的自己！

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