开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Avalon · 2024年04月11日

麻烦老师，为什么不用题干的94587➕reserve

  1. CFA I
  2. FRA

* 问题详情，请 查看题干

NO.PZ202308140300007702

问题如下：

Q. According to Exhibit 2, the 2018 Annual Report, if the company had used the FIFO inventory valuation method instead of the LIFO inventory valuation method for a portion of its inventory, the 2017 inventory value would be closest to:

选项：

A.JPY104,698 million.

B.JPY506,125 million.

C.JPY618,692 million.

解释：

C is correct. FIFO inventory = Reported inventory + LIFO reserve = JPY608,572 + 10,120 = JPY618,692. The LIFO reserve is disclosed in Note 2 of the notes to consolidated financial statements.

麻烦老师，为什么不用题干的94587➕reserve

添加评论
1 个答案

lynn_品职助教 · 2024年04月12日

嗨，爱思考的PZer你好：


LIFO reserve是FIFO下的inventory账面价值（下图2017inventory）减去LIFO下inventory的账面价值：


LIFO reserve = FIFO inventory – LIFO inventory。


所以当cost增加时候，FIFO的inventory会更大，而LIFO的inventory还是用以前的价格计量的。所以他们之间的差会变大。


同学说的94587是哪里


----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 0

    关注

  • 165

    浏览
相关问题

NO.PZ202308140300007702 问题如下 Q. Accorng to Exhibit 2, the 2018 AnnuReport, if the company husethe FIFO inventory valuation methoinsteof the LIFO inventory valuation methofor a portion of its inventory, the 2017 inventory value woulclosest to: A.JPY104,698 million. B.JPY506,125 million. C.JPY618,692 million. C is correct. FIFO inventory = Reporteinventory + LIFO reserve = JPY608,572 + 10,120 = JPY618,692. The LIFO reserve is sclosein Note 2 of the notes to consolitefinancistatements. 这里提到inventory是94578

2024-08-14 11:35 2 · 回答

NO.PZ202308140300007702 问题如下 Q. Accorng to Exhibit 2, the 2018 AnnuReport, if the company husethe FIFO inventory valuation methoinsteof the LIFO inventory valuation methofor a portion of its inventory, the 2017 inventory value woulclosest to: A.JPY104,698 million. B.JPY506,125 million. C.JPY618,692 million. C is correct. FIFO inventory = Reporteinventory + LIFO reserve = JPY608,572 + 10,120 = JPY618,692. The LIFO reserve is sclosein Note 2 of the notes to consolitefinancistatements. 为什么 FIFO inventory = Reporteinventory + LIFO reserve

2023-11-26 10:00 1 · 回答