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Asker · 2020年10月31日

问一道题:NO.PZ2017102901000046

问题如下:

In a period of declining inventory unit costs and constant or increasing inventory quantities, which inventory method is most likely to result in a higher debt-to-equity ratio?

选项:

A.

LIFO

B.

FIFO

C.

Weighted average cost

解释:

B is correct.

In an environment of declining inventory unit costs and constant or increasing inventory quantities, FIFO (in comparison with weighted average cost or LIFO) will have higher cost of goods sold (and net income) and lower inventory. Because both inventory and net income are lower, total equity is lower, resulting in a higher debt-to-equity ratio.

存货采购价格下降的市场,而存货采购量是稳定或者增长的。题目问哪个存货计量方法会有更高的debt-to-equity ratio。

FIFO先进先出方法下,存货采购价格下降,先卖出的是采购价格较高的存货,留下来的是采购价格较低的存货,因此对应较高的COGS和较低的期末inventory价值。

COGS高,则NI低,equity也低。因此debt-to-equityratio更高。选项B正确。

declining inventory unit costs是说库存的单位成本是下降的。

constant or increasing inventory quantities是说库存的数量是不变或者增长的。

所以连起来就在“库存的单位成本下降,但是库存的数量是不变或者增长的这段时间里面”


这个不一定能推出来是 物价上涨还是下降吧?如果库存数量的增速超过单位成本的降速,那就是价格上升,反之下降。

如果是价格下降的情况,那选 FIFO

如果是价格上升的情况,选 LIFO 这个我是知道的,但是我不理解怎么推出来一定是价格下降的情况

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年11月02日

嗨,从没放弃的小努力你好:


同学你好,这道题目,暂时不用自己推价格上升和下降。

是题目中已经给的“In a period of declining inventory”


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