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小蜜蜂jj1 · 2023年02月18日

如果价格持续下降,fifo呵lifo的存货差为什么不也是越来越大呢?

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.

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

1 个答案

王园圆_品职助教 · 2023年02月19日

嗨,从没放弃的小努力你好:


同学你好,LIFO reserve是指的用FIFO记账的inventory 和用LIFO记账的inventory 只差

如果价格持续下降,那FIFO下,剩下的inventory的值就会越来越小(因为先进先出,留下的存货都是现在较低价格的)而LIFO下的inventory的值就会越来越大(因为后进先出,留下的存货都是历史上价格较高的)

被减数越来越小,减数越来越大,两者只差就会越来越小才对

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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. 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

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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

2022-01-16 16:58 1 · 回答

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。

2020-11-22 20:11 1 · 回答