问题如下:
Inventory levels decreased from 2008 to 2009 for all of the following reasons except:
选项:
A.LIFO liquidation.
B.decreased sales volume.
C.fluctuations in foreign currency translation rates.
解释:
A is correct.
No LIFO liquidation occurred during 2009; the LIFO reserve increased from ¥10,120 million in 2008 to ¥19,660 million in 2009. Management stated in the MD&A that the decrease in inventories reflected the impacts of decreased sales volumes and fluctuations in foreign currency translation rates.
老师,请问如果销售量减少的话,转化为COGS的INVENTORY是不是也会变少?如果转化量变少,那么存货不是应该减少的少吗,为何存货会如题中所说大量减少呢?