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月之流离 · 2019年12月26日

问一道题:NO.PZ2018062018000039

问题如下:

The LIFO reserve will not decline if:

选项:

A.

prices are rising.

B.

prices are falling.

C.

a firm is liquidating its inventory.

解释:

A is correct. The LIFO reserve will increase when prices are rising and inventory quantities are stable or increasing. If a firm is liquidating its inventory, or if prices are falling, the LIFO reserve will decline.

LIFO reserve 怎样计算?

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:


LIFOreserve是FIFO下的inventory账面价值减去LIFO下inventory的账面价值:

LIFO reserve = FIFO inventory – LIFO inventory。相关内容在基础班讲义248页。


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努力的时光都是限量版,加油!


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