bartzzr 当前离线
CFA New Member
TOP
notes book 3 p152.
主要是讲LIFO convert FIFO的时候,balance sheet要平衡,convert balance sheet FIFO,assets (inventory)增加2500;liability(tax)增加1000(2500×40%);shareholder's equity (retained earning) 增加1500(2500×(1-40%))。