老师为什么A要adjustment

NO.PZ2024011002000145 问题如下 analyst is analyzing two companies in the same instry anbelieves ththey have similstrategies regarng the use of property, plant, anequipment (PP E). He also thinks ththe PP E assets of the two companies are roughly of the same age anhave the same expecteuseful lives remaining. Company A uses the LIFO methoof inventory valuation, anCompany B uses the FIFO metho The following aitioninformation is available from the companies’ financistatements ($ millions):In the analyst’sopinion, whiof the following conclusions is most appropriate? Comparewith CompanyCompany A.is more liqui B.ha higher quality of earnings. C.uses more aggressive accounting estimates relateto PP&E. The analyst believes the two companies’ PP E are of the same age; however, the useful life remaining for Company B’s assets is 15 years comparewith 10 for Company implying B is using a longer useful life or more aggressive accounting policies. The more aggressive PP E estimates combinewith the use of FIFO incate thCompany B ha lower quality of earnings, not higher. The austecurrent ratio for Company A (austeto inclu the LIFO reserve to convert the balansheet to FIFO for comparison) is higher ththe current ratio for incating thA is more liqui The more aggressive PP E estimates combinewith the use of FIFO incate thCompany B ha lower quality of earnings, not higher.为什么 use of FIFO incate thCompany B ha lower quality of earning?

NO.PZ2024011002000145 问题如下 analyst is analyzing two companies in the same instry anbelieves ththey have similstrategies regarng the use of property, plant, anequipment (PP E). He also thinks ththe PP E assets of the two companies are roughly of the same age anhave the same expecteuseful lives remaining. Company A uses the LIFO methoof inventory valuation, anCompany B uses the FIFO metho The following aitioninformation is available from the companies’ financistatements ($ millions):In the analyst’sopinion, whiof the following conclusions is most appropriate? Comparewith CompanyCompany A.is more liqui B.ha higher quality of earnings. C.uses more aggressive accounting estimates relateto PP&E. The analyst believes the two companies’ PP E are of the same age; however, the useful life remaining for Company B’s assets is 15 years comparewith 10 for Company implying B is using a longer useful life or more aggressive accounting policies. The more aggressive PP E estimates combinewith the use of FIFO incate thCompany B ha lower quality of earnings, not higher. The austecurrent ratio for Company A (austeto inclu the LIFO reserve to convert the balansheet to FIFO for comparison) is higher ththe current ratio for incating thA is more liqui b的是剩余年份长，不应该更不aggressive吗