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

skye · 2024年08月14日

请问为什么不是94578+LIFOreserve

  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.


这里提到inventory是94578

添加评论
2 个答案

lynn_品职助教 · 2024年08月15日

嗨，努力学习的PZer你好：


因为题干说 According to Exhibit 2，根据表2，然后表2是这个数字，下图2017的inventories这一行，我们根据题干是不会错的，这道题有两个可能，出题人出得不够严谨，数字错了，或者存货中区分了A、B存货但是有没有讲清楚，条件是无用条件。

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

lynn_品职助教 · 2024年08月14日

嗨，从没放弃的小努力你好：


哦，因为10120就是通过LIFO reserve = FIFO inventory – LIFO inventory。算出来的，再代入回去是不是不对，因为我这边是实在是看不到整个题干。


 FIFO inventory = Reported inventory + LIFO reserve = JPY608,572 + 10,120 = JPY618,692.



----------------------------------------------
加油吧，让我们一起遇见更好的自己！

skye · 2024年08月15日

并不是问LIFOreserve 10120，这个是理解的。问的是明明题里有讲inventories valued是94578，调整为FIFO时为什么用608572

  • 2

    回答

  • 0

    关注

  • 46

    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.麻烦老师，为什么不用题干的94587➕reserve

2024-04-11 23:32 1 · 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