以下有几个选项错误:
1.For purposes of inventory analysis, FIFO is preferred than LIFO
2.FIFO cost of good sold=LIFO cost of good sold –change in LIFO reserve
3.In period of declining prices, LIFO debt-to-equity ratios are higher than FIFO.
4.If LIFO cost of good sold is overstated by $2000, ending inventory will be understated by $2000.
第四个也是错的呀!如果COGS被高估,那么beginning inventory, purchase, ending inventory都有可能影响到COGS的高估吧!
同意~~
楼上的,这样不好吧,应该是其他项不变,要不这类题都无解了.
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