红豆生南国 · 2020年06月01日
问题如下：
Given during an inflationary environment, a LIFO liquidation will most likely result in an decrease in:
选项：
A.Net profit margin
B.accounts receivable
C.Cost of sales per unit
解释：
C is correct.
during an inflationary environment, a LIFO liquidation will decrease in cost of sales, because of older and lower costs are included in cost of sales.
这里的cost of sales per unit指的是COGS吗？
NO.PZ2016012102000110问题如下 Given ring inflationary environment, a LIFO liquition will most likely result in crease in:A.Net profit marginB.accounts receivableC.Cost of sales per unit C is correct.ring inflationary environment, a LIFO liquition will crease in cost of sales, because of olr anlower costs are incluin cost of sales.考点LIFO liquition 所谓的“后进先出法清算（LIFO liquition）”操纵手法，可以理解为“吃存货”。具体举例一个企业不再新进存货时，存货只有出，没有进，所以叫“吃存货”。那么在膨胀环境下，COGS减小，Net Income 上升。具体表现为intventoty quantity 减少，LIFO reserve 降低；COGS减少，Net Income 上升，所以对应的profitability 也会上升。 通货膨胀价格上升，LIFO模式下，COGS会高，EBIT会低NI就低，那为啥gross profit margin降低不对呢
accounts receivable Cost of sales per unit C is correct. ring inflationary environment, a LIFO liquition will crease in cost of sales, because of olr anlower costs are incluin cost of sales. 请问，这道题目b有影响吗？
老师的我不理解，挖存货？可是存货数量是有限的啊，LIFO不就是应该先用后进的货么？如果LIFO是挖存货，那FIFO算什么？
这个答案是不是错了啊，不理解
