问一道题：NO.PZ2018062004000150

问题如下：

Assuming a periodic inventory system, a company adopts the LIFO method. When the price tends to rise, which of the following is not true?

选项：

It will report higher net income if changing to the FIFO method.

It will report higher cost of sales if changing to the FIFO method.

It will report higher inventory balance if changing to the FIFO method.

解释：

B is correct. When price rises, the FIFO method will lead to higher inventory balance, lower cost of sales, and then resullt in higher net income.

A为什么不对？

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1 个答案

Olive_品职助教 · 2019年12月27日

嗨，从没放弃的小努力你好：

价格上升的市场，相比FIFO，LIFO的COGS高，inventory低，NI低。因此改成FIFO之后，COGS变低，NI会变高，inventory变高。这道题让选错误的，只有B选项是错误的，所以选B。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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NO.PZ2018062004000150问题如下Assuming a perioc inventory system, company apts the LIFO metho When the priten to rise, whiof the following is not true?A.It will report higher net income if changing to the FIFO methoB.It will report higher cost of sales if changing to the FIFO methoC.It will report higher inventory balanif changing to the FIFO methoB is correct. When pririses, the FIFO methowill leto higher inventory balance, lower cost of sales, anthen resullt in higher net income.如题，应该选C吧，题干错误啊？？？？？？

2022-07-07 13:20 2 · 回答

NO.PZ2018062004000150 老师为什么inventory balan会变大

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It will report higher cost of sales if changing to the FIFO metho It will report higher inventory balanif changing to the FIFO metho B is correct. When pririses, the FIFO methowill leto higher inventory balance, lower cost of sales, anthen resullt in higher net income.难道后面的ifchanging to fifo对这道题没影响么

2020-09-20 23:43 1 · 回答

问一道题：NO.PZ2018062004000150

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