NO.PZ2018062018000040
问题如下:
During a period of rising unit inventory costs, a LIFO liquidation is least likely to lead to an increase in:
选项:
A.
inventory quantities.
B.
profit margins.
C.
income taxes.
解释:
A is correct. When a LIFO firm's inventory quantities decline, a LIFO liquidation occurs and it may result in higher profit margins and higher income taxes.
价格上升LIFO的方法下,COGS会高EBIT就低NI就低,那PROFIT MARGIN分子小了,为啥不选个呢