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Suechen · 2020年07月22日

问一道题：NO.PZ2018062018000038 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Company M adopts the FIFO method while company N adopts the LIFO method. When the price tends to rise, company N will report a higher:

选项：

A.

gross profit margin.

B.

inventory turnover.

C.

current ratio.

解释：

B is correct. When the price tends to rise, inventory balance of company N tends to be lower and the cost of sales tends to be higher, which will result in lower gross margin and higher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower.

不太懂，求老师解答，price指什么，invertory bqlance是什么意思，为什么会减少，整个不明白
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2 个答案

纠纠_品职答疑助手 · 2020年07月23日

嗨，从没放弃的小努力你好：


price 指的是价格，是存货商品采购的价格。

如果是先进先出法（FIFO）那么使用的库存是最早买的库存，成本就较低。

库里面的存货的成本用的时候后买的产品的成本，库存成本就比较高。Inventory balance 就库存成本的意思。这里的balance 就是资产负债表的balance sheet的意思，就是账上记录的库存价值。

反之用LIFO 后进先出，那么库里面的存货永远都是比较靠前采购的，之前价格比较便宜，库存成本就比较小。


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Olive_品职助教 · 2020年07月23日

嗨，爱思考的PZer你好：


price指的是整体的市场物价水平，上涨的话存货的采购价格也会上涨。

inventory balance指的是inventory的账面价值。

市场价格上升，使用LIFO后进先出，假设后采购的存货先卖掉，留下来的是之前采购的，之前的采购价格低，所以存货价格更低。这个higher 和lower都是跟使用FIFO的M公司比较的。


-------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


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