问一道题：NO.PZ2016012101000148

NO.PZ2016012101000148问题如下Compareto a company thuses the FIFO metho ring perio of rising prices a company thuses the LIFO methowill most likely appemore:(assume the companies use a perioc inventory system)A.liquiB.efficient.C.Profitable. 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.解析在存货采购价格上升的市场中，相比FIFO，LIFO方法下的enng inventory账面价值更低，因为后进先出，留下来的是之前采购的存货，在价格上升的市场，之前采购的价格较低，所以留下来的存货价格低，因此存货账面价值就低。相反的，LIFO方法下的当期COGS就会更高，因为假设卖掉的时候后采购的，价格高的存货。COGS高，NI就低。比较ratio的时候分别看inventory和COGS影响的是各ratio的分子还是分母Aliquity ratio，比如Current ratio = Current assets / Currentliabilities，LIFO的inventory低，current assets低，因此current ratio更低，而不是“more liqui，A错误。Befficienratio，即activity ratio，与存货直接相关的inventory turnover=COGS/average inventory，LIFO下，更高的COGS和更低的inventory，导致inventory turnover更高，所以从指标上来看是more efficient，B正确。Cprofitability ratio，比如NI/revenue，LIFO有更低的NI，所以profitability低，C错误。 求教, 是否还有其他类似的原题出现？

NO.PZ2016012101000148 问题如下 Compareto a company thuses the FIFO metho ring perio of rising prices a company thuses the LIFO methowill most likely appemore:(assume the companies use a perioc inventory system) A.liqui B.efficient. C.Profitable. 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.解析在存货采购价格上升的市场中，相比FIFO，LIFO方法下的enng inventory账面价值更低，因为后进先出，留下来的是之前采购的存货，在价格上升的市场，之前采购的价格较低，所以留下来的存货价格低，因此存货账面价值就低。相反的，LIFO方法下的当期COGS就会更高，因为假设卖掉的时候后采购的，价格高的存货。COGS高，NI就低。比较ratio的时候分别看inventory和COGS影响的是各ratio的分子还是分母Aliquity ratio，比如Current ratio = Current assets / Currentliabilities，LIFO的inventory低，current assets低，因此current ratio更低，而不是“more liqui，A错误。Befficienratio，即activity ratio，与存货直接相关的inventory turnover=COGS/average inventory，LIFO下，更高的COGS和更低的inventory，导致inventory turnover更高，所以从指标上来看是more efficient，B正确。Cprofitability ratio，比如NI/revenue，LIFO有更低的NI，所以profitability低，C错误。 老师，请问那liqui的quiratio是否是受到inventory的影响？

efficient. Profitable. 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liqui什么意思？怎么确定

Current ratio= [curent asset - inventories ]/current liabilities  LIFO enng invertories 越低说明 分母越大， 那其实Current ratio 是应该越high ? 如何理解越低？