区别什么是存货(inventory)的FIFO和LIFO估值方法 FIFO的是first in first out的缩写,意思是最先进入公司存货的产品,在进行销售的时候,将最优先的取出。这可能是我们更能接受的一种公司存货的计量方法,因为我们都会想办法把最早期的产品卖出去。如果商品在库存里停留的时间太久,就可能会面临产品过期或者市场不再有需求...
With FIFO, older inventory is theoretically purchased at a lower price than newer inventory. This is because the newer inventory is purchased at a higher inflationary value. Thus, the lower cost of the older inventory at the current (higher) inflationary value leads to higher net income. How t...
缺点：后进先出法在计算上因为使用的是现时成本所以会将存货（inventory）价值错估。FIFO:全称First in, First out，先进先出。LIFO:全称Last in, First out，后进先出。LIFO和FIFO是存货的两种计量方法，在通货膨胀的情况下，LIFO和FIFO对期末存货的计价和当期成本利润的影响是完全不同的：LIFO：由于...
cfa考试重点:LIFO和FIFO下inventory cost的调整 Assume U.S. GAAP applies unless otherwise noted. Sipex Corporation uses the LIFO inventory method, but most of the other companies in Sipex industry use FIFO. Which of the following best describes one of the adjustments that would be made to Sipex'...
FIFO, which stands for "first-in, first-out," is an inventory costing method that assumes that the first items placed in inventory are the first sold. Thus, the inventory at the end of a year consists of the goods most recently placed in inventory.1 ...
FIFO stands for First In First Out. FIFO in inventory valuation means the company sells the oldest stock first and calculates it COGS based on FIFO. Simply put, FIFO means the company sells the oldest stock first and the newest will be the last one to go for sale. This means, the cheap...
ACCA词汇:First-in,first-out(FIFO)method先进先出法。ACCA词汇是学习课程的基础,建议学员能够有好的学习效果,词汇学习是很关键的。 First-in,first-out(FIFO)method缩写为FIFO,一种存货计价方法和存货流转假定(inventoryassumption),即假定商品存货是按购进顺序销售给客户,亦即假定期末存货是zui近购进的,而已经销售的...
asset这边inventory变大20和18,为什么现金也会变大? 概念“Tax on LIFO reserve”如何理解? 添加评论 0 0 Jack Sun · 2021年01月08日 追问一下:但是LIFO reserve 变化的量,不仅仅是tax的变化值,而是大于tax的变化值。如何理解大于tax变化量的部分...
Sipex Corporation uses the LIFO inventory method, but most of the other companies in Sipex industry use FIFO. Which of the following best describes one of theadjustments that would be made to Sipex's financial statements to compare that company with other companies in the industry? To adjust ...
For many companies, inventory represents a large, if not the largest, portion of their assets. As a result, inventory is a critical component of the balance sheet. Inventory can be valued using a few different accounting methods, including first In, first out (FIFO) and last in, first out...