[CFA Level 2] 二级Financial Reporting课后习题疑问

except, products, 的, 二级

Volume 2 Financial Reporting and Analysis 第47页最下面到48页第一行的"Inventories valued on the LIFO basis totaled ￥94,578 million and ￥50,037 million at December 31, 2008 and 2009, respectively. “

这句话中的￥94,578 million and ￥50,037 million是什么值，有什么用？

N2. 提到“cost is determined on the "average-cost" basis, except for the cost of finished products`````which is determined "last in, first out" basis”那么为什么把exhibit1中的inventories的值当作LIFO来用了？

谢谢

stalkey

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发表于 2012-6-15 11:05 | 只看该作者

￥是日圓

Note2及Question14: 我的理解是 Year 2008 Total Inventory=￥608572=Finished Goods + Work In Progress + Raw Material + Supplies and Others. Note 2 告訴你Finished Goods一部分是以LIFO計算,LIFO reserve= ￥10120. Question 14只有叫你把LIFO inventory的部分換成FIFO inventory,仍然是求total inventory,所以用original total inventory(￥608572)+LIFO reserve(￥10120)就可以得到答案(￥618692)

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NakedPuts00

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发表于 2012-6-15 11:05 | 只看该作者

￥是日圓

另外Note2提到的，我的理解是
2008 Total Inventory=￥608572=Finished Goods+ Raw material+Work in progress+Supplies and other
有一部分的Finished goods是以LIFO計提，另外LIFO reserve=￥10120
Question 14叫你把以LIFO計提的inventory轉換成FIFO，但是其他average cost計提的inventory不需要轉換
所以要計算2008 total inventory=￥608572+￥10120=￥618692

Hope it helps.

一起加油吧!!

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Andreas42