标题: [讨论] level 1 PRAC exam q 53 in the absense of tax, no difference in cashfl [打印本页]
作者: 注金证 时间: 2010-6-2 15:38 标题: [讨论] level 1 PRAC exam q 53 in the absense of tax, no difference in cashfl
为什么， FIFO 的COGS 没LIFO 高，即使不考虑TAX， CFO UNDER FIFO 也会比LIFO 高。
作者: sinsos 时间: 2010-6-2 17:45
CFO还要包括inventory的变化吧，fifo的cogs小，但是inventory大，如果不是因为tax的关系，这两者的CFO应该是相同的吧。
作者: 刘备 时间: 2010-6-2 18:32
COGS是成本 fifo成本低 lifo成本高嘛
作者: jikehurry 时间: 2010-6-2 21:55
总cashflow 不受LIFO OR FIFO的影响
想想direct method下 无论采用lifo/fifo cash流都是一样 没任何区别 （原材料的购入支付早就outflow 选取哪种成本法对cashflow是没有影响的）
受影响的只是NI（而非cashflow)
作者: shuiy 时间: 2010-6-3 04:07
FIFO and LIFO are both accounting method to record COGS. They don't have cash flow impact. However, under different method, there is a difference of costs recorded into income statment. In that sense, the method will imapact the net income on financial statement. So it will ultimately impact tax expenses which is cash out for a company
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