请教一道存货分析题 class, purposes

ileyaa

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.

 

答案说错了两个,其中3是错的,但是还有一个不知道是什么,请帮我看一下好吗,谢谢!

胡老师

2是正确的，直接查看公式就可以了。3确实是错误的。4是正确的。1也是正确的，资产负债表上应该是FIFO正确的。

ileyaa

谢谢胡老师啊,我也这样想的,估计是答案错了!