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momo · 2024年02月12日

存货

NO.PZ2023081403000066

问题如下:

Q. Zimt AG uses the FIFO method, and Nutmeg Inc. uses the LIFO method. Compared to the cost of replacing the inventory, during periods of rising prices the ending inventory balance reported by:

选项:

A.Zimt is too high. B.Nutmeg is too low. C.Nutmeg is too high.

解释:

B is correct. Nutmeg uses the LIFO method, and thus some of the inventory on the balance sheet was purchased at a (no longer available) lower price. Zimt uses the FIFO method, so the carrying value on the balance sheet represents the most recently purchased units and thus approximates the current replacement cost.

a为什么不对

1 个答案

lynn_品职助教 · 2024年02月14日

嗨,努力学习的PZer你好:


last in first out,最近一次进货价格卖出去,是cogs,但是留下的存货成本是早期的,高。


Z公司用FIFO先进先出,留下来的inventory是更接近当前市场价的。


N公司用LIFO后进先出,留下来的inventory是较早采购的,对应的采购价格低。


因为A选项说too high,错了,接近当前市场价,是正常的,没有过于高。

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