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：由于发出的存货是按最新的采购价格（较高）计量的，发出的价格高，库存的价格低，所以期末账面存货价值就相对低了。在通货膨胀的情况下这种方法是最符合谨慎性原则的。FIFO：由于...
那以LIFO为例,由于COGS里记录的是后面买进来的存货的价格,所以COGS里记录的价格其实会更高,而inventory里都是COGS结转以后剩下的存货成本,那就是历史的更早的成本,也就是记录更低的金额 这部分老师在基础班inventory这个章节是着重讲解的,建议同学可以听一下老师这部分的讲解,会更清晰哦添加评论 0 0 王园圆_品职...
FIFO vs. LIFO Accounting: What is the Difference? FIFO vs. LIFO: What are the Pros and Cons? How Does LIFO and FIFO Impact Net Income? FIFO vs. LIFO Calculation Example FIFO vs. LIFO Accounting: What is the Difference? FIFO and LIFO are the two most common inventory valuation methods ...
B、decreased by the ending balance in Sipex's LIFO reserve. C、increased by the change in Sipex's LIFO reserve for that period. Solution: A Adding the ending balance in the LIFO reserve to the LIFO inventory would equal the ending balance for inventory on FIFO basis. 内容...
FIFO到LIFO,inventory turnover变高啊,为什么这里会不变啊 这道题不是在考察FIFO到LIFO的转换,而是考察比较A、B两个公司的平均库存周转率。由于两个公司用的会计核算方法不同,这里要把它们转换一致,才能比较,应用的是会计原理中的可比性。 公司A使用先进先出(FIFO)进行库存成本核算,当前年度的库存周转率为3.50。
FIFO Versus LIFO Issu- ing policies for stochastic perishable inventory systems [J]. Methodology and Computing in Applied Probabili- ty, 2010, 12 (1): 1-13.Parlar, M., Perry, D., & Stadje, W. (2011). FIFO versus LIFO issuing policies for stochastic perishable inventory systems. ...
ending?inventory?to?the?FIFO?method,?the?amount?reported?for?Sipex's?endinginventory?should?be:??A.???increased?by?the?ending?balance?in?Sipex's?LIFO?reserve.???B.???decreased?by?the?ending?balance?in?Sipex's?LIFO?reserve.???C.???increased?by?the?change?in?Sipex&#...
Using LIFO method FIFO vs. LIFO Pros of FIFO Cons of FIFO For the valuation of the company’s ending inventory as well as for recording the net sales, FIFO proves to be a more logical and better inventory valuation method. It is because, in this method, old stock at low prices gets ...
As a result, LIFO isn't practical for many companies that sell perishable goods and doesn't accurately reflect the logical production process of using the oldest inventory first. FIFO FIFO can be a better indicator of the value for ending inventory because the older items have been used up wh...
FIFO vs. LIFO TheLIFOinventory valuation method is the opposite of FIFO. The last item purchased or acquired is the first item out. This results in deflated net income costs in inflationary economies and lower ending balances in inventory compared to FIFO.1A company sells the last item in inve...