金同學(xué)
2023-10-10 00:12老師,這里△LIFO RESERVE,為什么是126.6-113.6?原題中那句話哪里看出代表LIFO RESERVE?
所屬:CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
Simon助教
2023-10-10 09:09
該回答已被題主采納
同學(xué),上午好。根據(jù)定義,LIFO reserve是FIFO inventory和LIFO inventory之間的差額。換言之,LIFO reserve=FIFO inventory - LIFO inventory。
而根據(jù)題目信息if the FIFO inventory valuation method had been used, inventories would have been $126.6 million and $113.6 million higher in 2017 and 2016, 可以得知 LIFO reserve 2017=126.6,LIFO reserve 2016=113.6,所以△LIFO reserve=126.6-113.6
