エードリアン🌟 · 2025年06月09日
NO.PZ2023081403000071
问题如下：
Q. Compared to a company that uses the FIFO method, during periods of rising prices a company that uses the LIFO method will most likely appear more:选项：
A.liquid. B.efficient. C.profitable.解释：
B is correct. LIFO will result in lower inventory and higher cost of sales. Gross margin (a profitability ratio) will be lower, the current ratio (a liquidity ratio) will be lower, and inventory turnover (an efficiency ratio) will be higher.
不太懂这道题的逻辑
王园圆_品职助教 · 2025年06月09日
同学你好，题目问FIFO和LIFO对公司的三大ratio的影响因素
提到FIFO和LIFO就要想到inventory和COGS的入账价值的大小，我们学过的ratio中，只有efficiency相关的inventory turnover ratio = COGS /inventory是和这两个项目高度相关的
题目说物价是持续上涨的，LIFO下COGS计入的是最近买入存货的成本，所以COGS会更大，inventory会更小——也就是inventory turnover ratio会越大，efficiency ratio就会更大，说明公司越有效率，应该选B
NO.PZ2023081403000071问题如下Q. Compareto a company thuses the FIFO metho ring perio of rising prices a company thuses the LIFO methowill most likely appemore:A.liquiB.efficient.C.profitable.B is correct. LIFO will result in lower inventory anhigher cost of sales. Gross margin (a profitability ratio) will lower, the current ratio (a liquity ratio) will lower, aninventory turnover (efficienratio) will higher.lifo的activity turnover
NO.PZ2023081403000071 问题如下 Q. Compareto a company thuses the FIFO metho ring perio of rising prices a company thuses the LIFO methowill most likely appemore: A.liqui B.efficient. C.profitable. B is correct. LIFO will result in lower inventory anhigher cost of sales. Gross margin (a profitability ratio) will lower, the current ratio (a liquity ratio) will lower, aninventory turnover (efficienratio) will higher. B和C答案分别是什么意思？
NO.PZ2023081403000071 问题如下 Q. Compareto a company thuses the FIFO metho ring perio of rising prices a company thuses the LIFO methowill most likely appemore: A.liqui B.efficient. C.profitable. B is correct. LIFO will result in lower inventory anhigher cost of sales. Gross margin (a profitability ratio) will lower, the current ratio (a liquity ratio) will lower, aninventory turnover (efficienratio) will higher.
NO.PZ2023081403000071 问题如下 Q. Compareto a company thuses the FIFO metho ring perio of rising prices a company thuses the LIFO methowill most likely appemore: A.liqui B.efficient. C.profitable. B is correct. LIFO will result in lower inventory anhigher cost of sales. Gross margin (a profitability ratio) will lower, the current ratio (a liquity ratio) will lower, aninventory turnover (efficienratio) will higher. 请问A需要考虑LIFO中CFO higher的情况吗
