不太懂可否讲解一下

NO.PZ2017102901000039

问题如下：

LIFO reserve is most likely to increase when inventory unit:

选项：

costs are increasing.

costs are decreasing.

levels are decreasing.

解释：

A is correct.

LIFO reserve is the FIFO inventory value less the LIFO inventory value. In periods of rising inventory unit costs, the carrying amount of inventory under FIFO will always exceed the carrying amount of inventory under LIFO. The LIFO reserve may increase over time as a result of the increasing difference between the older costs used to value inventory under LIFO and the more recent costs used to value inventory under FIFO. When inventory unit levels are decreasing, the company will experience a LIFO liquidation, reducing the LIFO reserve.

不太懂可否讲解一下

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Kiko_品职助教 · 2021年08月16日

嗨，从没放弃的小努力你好：

LIFO reserve是FIFO下的inventory账面价值减去LIFO下inventory的账面价值：

LIFO reserve = FIFO inventory – LIFO inventory。

所以当cost增加时候，FIFO的inventory会更大，而LIFO的inventory还是用以前的价格计量的。所以他们之间的差会变大。

C选项存货单位水平下降，说明他们很有可能是一直在用之前的存货，说明公司即将进入到LIFO liquidation，这时候FIFO inventory和LIFO inventory的差值会缩小。

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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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costs are creasing. levels are creasing. A is correct. LIFO reserve is the FIFO inventory value less the LIFO inventory value. In perio of rising inventory unit costs, the carrying amount of inventory unr FIFO will always exceethe carrying amount of inventory unr LIFO. The LIFO reserve mincrease over time a result of the increasing fferenbetween the olr costs useto value inventory unr LIFO anthe more recent costs useto value inventory unr FIFO. When inventory unit levels are creasing, the company will experiena LIFO liquition, recing the LIFO reserve. 老师，请问为什么 inventory unit level crease时一定会有lifo liquition？lifo liquition不是一种主动选择吗，主动选择不进新货卖便宜存货？

2021-05-30 15:15 1 · 回答

解析里的 LIFO reserve is the FIFO inventory value less the LIFO inventory value. In perio of rising inventory unit costs, the carrying amount of inventory unr FIFO will always exceethe carrying amount of inventory unr LIFO. The LIFO reserve mincrease over time a result of the increasing fferenbetween the olr costs useto value inventory unr LIFO anthe more recent costs useto value inventory unr FIFO. When inventory unit levels are creasing, the company will experiena LIFO liquition, recing the LIFO reserve. 加粗这句话没看懂。啥叫 carrying amount？单价增的情况下，为啥 FIFO 的就永远大于 LIFO 的呢？不是应该 COGS 大于 inv，LIFO>FIFO 么？

2020-10-31 03:04 1 · 回答

这个助教的图里，reserve 是怎么体现的呢？横轴上两个红圈的距离么？还是怎样？如果价格上升，COGS 是往哪边移动呢？我不知道怎么单纯的通过这个图来判断

2020-10-31 02:56 1 · 回答

老师 LIFO reverse 和 LIFO liquition的区别和关系是什么？

2020-01-22 09:21 1 · 回答

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