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CFA必考點解析：inventory cost調(diào)整問題和marginal rate substitution判斷問題

發(fā)表時間： 2015-06-19 11:44:42 編輯：

關(guān)于LIFO和FIFO下inventory cost的調(diào)整問題和關(guān)于marginal rate substitution的判斷問題在歷年CFA考試中會有涉及，金程cfa幫助大家更好的掌握相關(guān)考試內(nèi)容。

根據(jù)歷年CFA考試真題、CFA考試經(jīng)驗，幫助大家梳理關(guān)于LIFO和FIFO下inventory cost的調(diào)整問題和關(guān)于marginal rate substitution的判斷問題，12月CFA考試復(fù)習(xí)備考已經(jīng)開始，金程cfa提供專業(yè)的CFA資訊、CFA真題、CFA考試經(jīng)驗分享等旨在幫助大家更好的掌握CFA。

一、關(guān)于LIFO和FIFO下inventory cost的調(diào)整問題

1、Assume U.S. GAAP applies unless otherwise noted. Sipex Corporation uses the LIFO inventory method, but most of the other companies in Sipex industry use FIFO. Which of the following best describes one of the adjustments that would be made to Sipex's financial statements to compare that company with other companies in the industry? To adjust Sipex's ending inventory to the FIFO method, the amount reported for Sipex's ending inventory should be:

A. increased by the ending balance in Sipex's LIFO reserve.

B. decreased by the ending balance in Sipex's LIFO reserve.

C. increased by the change in Sipex's LIFO reserve for that period.

問題中文重述：假設(shè)美國通用會計準(zhǔn)則適用，除非另有說明。 Sipex公司采用后進(jìn)先出盤存法，但在大多數(shù)行業(yè)Sipex的其他公司使用FIFO。以下哪項能說明這將是作出Sipex的財務(wù)報表，以該公司比較同行業(yè)其他公司的調(diào)整呢？要調(diào)整Sipex的期末庫存為先進(jìn)先出法，報道了Sipex的期末庫存量應(yīng)該是：

金程cfa解析: A

Adding the ending balance in the LIFO reserve to the LIFO inventory would equal the ending balance for inventory on FIFO basis.

二、關(guān)于marginal rate substitution的判斷問題

1、If MRSXY=2.5, and PX/PY=2.5, in order to maximize Utility, then the consumer will:

A. Buy more X

B. Buy more Y

C. Be indifferent between X and Y.

金程cfa解析: C. MRSXY代表主觀評價，PX/PY代表市場狀況，如果MRSXY比較大，則說明心理看重X，則在市場購買X；反之，則在市場上購買Y。如果相等，表明已經(jīng)達(dá)到效用化的水平。

2、If MRSXY=2.0, and PX/PY=2.5, in order to maximize Utility, then the consumer will:

A. Buy more X

B. Buy more Y

C. Indifferent between X and Y.