所以LIFO后进先出,就是指COGS里记录的是最近的现在的产品价格,而inventory记录的是过去的产品价格 FIFO先进先出,就是指COGS里记录的是历史的过去的价格,而inventory记录的是现在的产品价格 这个图表就是上面的意思哦 添加评论 0 0 英俊· 2024年11月05日 有点没理解,存货出不是都以一个价格出吗?为什么出去的...
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's financial statements to compare that company with other companies in the indus...
In periods of declining prices, LIFO inventory values will be higher, leading to higher asset and equity values and lower debt-to-equity ratios. FIFO inventory values are preferred because they better approximate replacement cost. FIFO COGS = LIFO COGS - change in LIFO reserve. COGS = purchases...
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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 ...
WeightedAverageCostMethod:平均成本法,按平均成本计算销售成本。平均成本法的ending inventory和COGS介于LIFO和FIFO之间。 在这四种方法中,LIFO和FIFO是重点,WeightedAverageCostMethod次之,SpecificIdentificationMethod一般不考。大家要牢记他们各自的含义,才能提高相关题目的正确率。
inventory acc... last in first... LIFO noun Synonyms for LIFO nouninventory accounting in which the most recently acquired items are assumed to be the first sold Synonyms last in first out Related Words inventory accounting Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Prince...
FIFO tracks the cost of items sold based on their original entry into inventory, providing a clearer picture of the actual cost of goods sold.Converting between LIFO and FIFO methods involves calculating the LIFO reserve. If a company using LIFO needs to switch to FIFO, the LIFO r...
LIFO vs. FIFO: Inventory Valuation LIFO and FIFO: Impact of Inflation LIFO and FIFO: Financial Reporting LIFO and FIFO: Taxes LIFO and FIFO: Pros and Cons Example of LIFO vs. FIFO LIFO or FIFO: It Really Does Matter LIFO and FIFO FAQs ...