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Nancy 王悦 · 2021年07月05日

问一道题:NO.PZ2018062018000038 [ CFA I ]

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.

老师您好,a怎么理解,有的题目,选a是正确的,这道题B是对的也是没有问题的,就是不知道a怎么理解

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年07月06日

嗨,从没放弃的小努力你好:


在价格趋势往上的情况下,用FIFO的公司的毛利会比用LIFO公司的毛利高。

因为FIFO用的是比较早的价格作为成本,所以毛利较高。所以应该是选用FIFO的M公司毛利较高,而不是N,所以A是不对的。


我不太清楚其他题目是怎么说的,但是同学一定要注意进行分析,不能光记住结论。


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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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