NO.PZ202308140300007705
问题如下：
Q. Which observation is most likely a result of looking only at the information reported in Exhibit 2, Note 9?选项：
A.Increased competition has led to lower unit sales. B.There have been significant price increases in supplies. C.Management expects a further downturn in sales during 2019.解释：
C is correct. Finished goods and raw materials inventories are lower in 2018 when compared to 2017. Reduced levels of inventory typically indicate an anticipated business contraction.
-我看了之前的解答，我有点疑惑就是 Fund 2 : Inventories valued on the LIFO basis totaled JPY94,578 million and JPY50,037 million at 31 December 2017 and 2018. respectively. Had the FIFO basis been used for those companies using the LIFO basis, inventories would have been JPY10,120 million and JPY19,660 million higher than reported at 31 December 2017 and 2018, respectively.
不是说adopt LIFO 后inventory change 的value，到不是 reserve +增加了吗？
2017 reserve: JPY10,120 million
2018 reserve: JPY19,660 million
所以reserve 增加了
看了之前的解答 不太懂LIFO inventory 大幅度下降有LIFO Liquidation 现象？
然后这个考点会考吗？在讲义哪呢？
