B选项怎么理解？看助教说LIFO Reserve的减少意味着LIFO Liquidation这个说法是正确的。这是什么意思

NO.PZ2017102901000040

问题如下：

If inventory unit costs are increasing from period-to-period, a LIFO liquidation is most likely to result in an increase in:

选项：

gross profit.

LIFO reserve.

inventory carrying amounts.

解释：

A is correct.

When the number of units sold exceeds the number of units purchased, a company using LIFO will experience a LIFO liquidation. If inventory unit costs have been rising from period-to-period and a LIFO liquidation occurs, it will produce an increase in gross profit as a result of the lower inventory carrying amounts of the liquidated units (lower cost per unit of the liquidated units).

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Kiko_品职助教 · 2022年01月05日

嗨，努力学习的PZer你好：

是的。题目的意思是，当单价上涨的时候，如果有LIFO liquidation的现象会导致下列哪个因素的增加。

那么首先我们就要知道LIFO liquidation是什么。

当物价上涨，使用LIFO时，后进来的存货先出去，所以COGS会更大，此时公司如果不希望COGS偏大，它就会购买少于销售量的存货，比如销售了100件存货，但只购入40件，这样一来，有60件的成本就按之前先购入的价格比较低的存货来计算，所以也叫“挖过去的存货”。因此COGS就下降。

此时的表现就是LIFO RESERVE 减少，存货价值也减少。

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B选项怎么理解？看助教说LIFO Reserve的减少意味着LIFO Liquidation这个说法是正确的。这是什么意思

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