Tough®Man🛡 · 2020年07月21日
问题如下：
Compared with FIFO for both tax and financial statements, a firm reporting under LIFO during a period of falling prices most likely reports a higher:
选项：
A. cash balance.
B. COGS.
C. inventory.
解释：
C
LIFO would result in lower COGS (higher gross profit) and higher ending inventory than FIFO when price is falling. Higher gross profit under LIFO would result in higher taxes payable, then reduce cash balance (as long they pay their taxes).
cash balance是靠哪个financial ratio反应的？
NO.PZ2016012102000115问题如下Comparewith FIFO for both tanfinancistatements, a firm reporting unr LIFO ring a perioof falling prices most likely reports a higher:A.cash balance.B.COGS.C.inventory. CLIFO woulresult in lower COGS (higher gross profit) anhigher enng inventory thFIFO when priis falling. Higher gross profit unr LIFO woulresult in higher taxes payable, then recash balan(long they ptheir taxes).考点存货核算方法比较 当价格下跌时，LIFO 将导致比 FIFO 更低的 COGS（更高的毛利润）和更高的期末库存。 LIFO 下更高的毛利润将导致更高的应付税款，然后减少现金余额（只要他们缴纳税款）。 更高的毛利润为什么会导致更多的应付帐款 然后怎么会减少现金
这道题是用这个知识点解答么？prifailing 意思是 flation 通货紧缩，所以看第二行，在 LIFO 里 COGS 是 lower 的
问一道题：NO.PZ2016012102000115 [ CFA I ]是不是反了？
