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driftsand · 2021年08月11日

请问这道题periodic inventory system这个条件用的上吗?如果改成perpetual答案还一样吗?

NO.PZ2018062004000149

问题如下:

Assuming a periodic inventory system, company M adopts the FIFO method, usually its inventory can not be sold out. When the purchasing price of inventory tends to rise, which of the following is true?

选项:

A.

The gross profit margin will be lower if company M changes to LIFO method.

B.

The gross profit margin will be higher if company M changes to LIFO method.

C.

The gross profit margin will be the same if company M changes to LIFO method.

解释:

A is correct. When price rises, the LIFO method will lead to larger cost of sales, and then resullt in lower gross profit margin.

请问这道题periodic inventory system这个条件用的上吗?如果改成perpetual答案还一样吗?

1 个答案
已采纳答案

Kiko_品职助教 · 2021年08月11日

嗨,爱思考的PZer你好:


这道题不用periodic这个条件,不管是perpetual还是periodic,价格上涨,FIFO条件下都是COGS小,Inventory大。直接根据这个去判断那些指标就好了。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!