问题如下图：
选项：
A. 
B. 
C. 
解释：
RE与DIVIDEND和NI的关系有点茫然？请问下
NO.PZ201602060100000104问题如下4. If Karp huseFIFO insteof LIFO, Karp’s retaineearnings of 31 cember 2009 woulhave been higher amount closest to: A.$117 million. B.$124 million. C.$155 million. B is correct.Karp’s retaineearnings (RE) unr FIFO equals Karp’s retaineearnings unr LIFO plus the after-tLIFO reserve. Therefore, for the yeen31 cember 2009, Karp’s retaineearnings unr FIFO equals:RE (FIFO metho = RE (LIFO metho + LIFO reserve × (1 – Trate) = $787 million + 155 million × (1 – 20%) = $911 millionTherefore, the increase in retaineearnings is:Increase in RE = RE (FIFO metho – RE (LIFO metho = $911 million – 787 million = $124 million老师，因为FIFO NI比LIFO NI 高 30.4，而且当年也没有分红，那FIFO方法下RE的增加量也就是30.4呀？这个思路是哪里有问题呢。。。脑子没转过弯来
NO.PZ201602060100000104 $124 million. $155 million. B is correct. Karp’s retaineearnings (RE) unr FIFO equals Karp’s retaineearnings unr LIFO plus the after-tLIFO reserve. Therefore, for the yeen31 cember 2009, Karp’s retaineearnings unr FIFO equals: RE (FIFO metho = RE (LIFO metho + LIFO reserve × (1 – Trate) = $787 million + 155 million × (1 – 20%) = $911 million Therefore, the increase in retaineearnings is: Increase in RE = RE (FIFO metho – RE (LIFO metho = $911 million – 787 million = $124 million老师请问这个公式哪儿来的呢
