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marionking · 2020年11月22日

问一道题:NO.PZ2018062018000039

问题如下:

The LIFO reserve will not decline if:

选项:

A.

prices are rising.

B.

prices are falling.

C.

a firm is liquidating its inventory.

解释:

A is correct. The LIFO reserve will increase when prices are rising and inventory quantities are stable or increasing. If a firm is liquidating its inventory, or if prices are falling, the LIFO reserve will decline.

请问,当原材料价格下降的时候,企业没有动力去使用原来便宜的存货,可以直接在市场购买更便宜的原材料。此时,LIFO reserve应该不会下降的。所以B正确啊。为什么是A呢。

1 个答案

Olive_品职助教 · 2020年11月23日

嗨,爱思考的PZer你好:


LIFO reserve是LIFO inventory和FIFO inventory之间的差额。

当存货采购价格上升时,两个计量方法导致的存货价值的差异会更大。

反之,当存货采购价格下降,两者差异会缩小,因此LIFO reserve会减少。


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