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yuqijeffery · 2021年03月23日

A翻译过来是什么意思？

  1. CFA I
  2. FRA

NO.PZ2018062004000137

问题如下：

Based on IFRS, in which condition, the inventory can be carried at a value above its historical cost?

选项：

A.

The inventory belongs to a dealer of forest products.

B.

The firm changed its inventory cost flow methods from LIFO to FIFO.

C.

The firm changed its inventory cost flow methods from FIFO to LIFO.

解释：

A is correct. Based on IFRS, the inventory can be carried at a value above its historical cost when the inventories belong to producers and dealers of agricultural and forest products. Inventory cost flow methods have nothing to do with the value change of inventories.

A翻译过来是什么意思？

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纠纠_品职答疑助手 · 2021年03月23日

嗨，爱思考的PZer你好：


A的意思是说如果这个存货是属于搞林业的厂商。

也就是说存货可能是树林的情况，这样存货的价值可以比历史成本要高（树越长越高，价值也会变大，因此和一般的存货是不一样的）

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