开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

PaisleyPPx · 2020年01月22日

问一道题：NO.PZ2017102901000045

  1. CFA I
  2. FRA

问题如下：

Compared with a company that uses the FIFO method, during a period of rising unit inventory costs, a company using the LIFO method will most likely appear more:

选项：

A.

liquid.

B.

efficient.

C.

profitable.

解释：

B is correct.

During a period of rising inventory prices, a company using the LIFO method will have higher cost of cost of goods sold and lower inventory compared with a company using the FIFO method. The inventory turnover ratio will be higher for the company using the LIFO method, thus making it appear more efficient. Current assets and gross profit margin will be lower for the company using the LIFO method, thus making it appear less liquid and less profitable.

老师 efficient 为什么和存货周转率扯上关系？

添加评论
1 个答案

Olive_品职助教 · 2020年01月23日

嗨，努力学习的PZer你好：


你可以这样在知识点之间建立联系，我们学过的能够衡量efficiency的比率主要就是三大个，应收账款周转率，存货周转率和应付账款周转率。这道题跟LIFO FIFO联系，不同存货会计方法影响的是inventory和COGS的高低，这两个会计科目放在一起，应该能马上想到inventory turnover，然后接下来就可以根据LIFO FIFO来分别讨论两种方法下的inventory turnover大小。

 


-------------------------------
努力的时光都是限量版，加油！


  • 1

    回答

  • 0

    关注

  • 615

    浏览
相关问题

NO.PZ2017102901000045 问题如下 Comparewith a company thuses the FIFO metho ring a perioof rising unit inventory costs, a company using the LIFO methowill most likely appemore: A.liqui B.efficient. C.profitable. B is correct. ring a perioof rising inventory prices, a company using the LIFO methowill have higher cost of cost of goo solanlower inventory comparewith a company using the FIFO metho The inventory turnover ratio will higher for the company using the LIFO metho thus making it appemore efficient. Current assets angross profit margin will lower for the company using the LIFO metho thus making it appeless liquianless profitable.A错误current asset包含inventory，如果是FIFO先进先出，价格上升的市场，剩余的inventory是价格较高的，那么current asset中的inventory高，current ratio就高。反之，在价格上升市场，LIFO方法对应的current ratio较低。B正确价格上升的市场，LIFO后进先出方法的COGS更高，inventory更低，COGS/inventory更高，即inventory turnover更高。运营效率看起来更好。C错误价格上升的市场，LIFO后进先出方法的COGS更高，gross profit和NI更低，因此并不是更profitable。 如题

2023-10-21 21:50 1 · 回答

NO.PZ2017102901000045 问题如下 Comparewith a company thuses the FIFO metho ring a perioof rising unit inventory costs, a company using the LIFO methowill most likely appemore: A.liqui B.efficient. C.profitable. B is correct. ring a perioof rising inventory prices, a company using the LIFO methowill have higher cost of cost of goo solanlower inventory comparewith a company using the FIFO metho The inventory turnover ratio will higher for the company using the LIFO metho thus making it appemore efficient. Current assets angross profit margin will lower for the company using the LIFO metho thus making it appeless liquianless profitable.A错误current asset包含inventory，如果是FIFO先进先出，价格上升的市场，剩余的inventory是价格较高的，那么current asset中的inventory高，current ratio就高。反之，在价格上升市场，LIFO方法对应的current ratio较低。B正确价格上升的市场，LIFO后进先出方法的COGS更高，inventory更低，COGS/inventory更高，即inventory turnover更高。运营效率看起来更好。C错误价格上升的市场，LIFO后进先出方法的COGS更高，gross profit和NI更低，因此并不是更profitable。 老师请问inventory turnover更高越好吗？不应该数值越大运营的周期越长所以越不好吗？

2023-01-30 08:26 1 · 回答

NO.PZ2017102901000045问题如下 Comparewith a company thuses the FIFO metho ring a perioof rising unit inventory costs, a company using the LIFO methowill most likely appemore:A.liquiB.efficient.C.profitable. B is correct. ring a perioof rising inventory prices, a company using the LIFO methowill have higher cost of cost of goo solanlower inventory comparewith a company using the FIFO metho The inventory turnover ratio will higher for the company using the LIFO metho thus making it appemore efficient. Current assets angross profit margin will lower for the company using the LIFO metho thus making it appeless liquianless profitable.A错误current asset包含inventory，如果是FIFO先进先出，价格上升的市场，剩余的inventory是价格较高的，那么current asset中的inventory高，current ratio就高。反之，在价格上升市场，LIFO方法对应的current ratio较低。B正确价格上升的市场，LIFO后进先出方法的COGS更高，inventory更低，COGS/inventory更高，即inventory turnover更高。运营效率看起来更好。C错误价格上升的市场，LIFO后进先出方法的COGS更高，gross profit和NI更低，因此并不是更profitable。 Rising cost, 则COGS更高，那这样不是应该卖出存货更多，更liqui？

2022-04-18 09:12 1 · 回答

NO.PZ2017102901000045 之前做了一个题答案是说inv turnover是Profitability指标，activity ratio才是efficiency指标

2021-07-07 13:48 1 · 回答

NO.PZ2017102901000045 efficient. profitable. B is correct. ring a perioof rising inventory prices, a company using the LIFO methowill have higher cost of cost of goo solanlower inventory comparewith a company using the FIFO metho The inventory turnover ratio will higher for the company using the LIFO metho thus making it appemore efficient. Current assets angross profit margin will lower for the company using the LIFO metho thus making it appeless liquianless profitable. A错误current asset包含inventory，如果是FIFO先进先出，价格上升的市场，剩余的inventory是价格较高的，那么current asset中的inventory高，current ratio就高。反之，在价格上升市场，LIFO方法对应的current ratio较低。 B正确价格上升的市场，LIFO后进先出方法的COGS更高，inventory更低，COGS/inventory更高，即inventory turnover更高。运营效率看起来更好。 C错误价格上升的市场，LIFO后进先出方法的COGS更高，gross profit和NI更低，因此并不是更profitable。 价格上涨的话公司不应该停止进货，然后卖现有的存货导致流动性增加吗

2021-05-17 15:53 1 · 回答